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TREAS/IRS RIN: 1545-BJ99 Publication ID: Spring 2011 
Title: ●Form 926 Reporting by Partnerships 
Abstract: The regulation will consider a partnership's and/or its partners' requirement to file Form 926 when the partnership contributes property to a foreign corporation in a transaction described in section 6038(a)(1)(A). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-152757-10 Drafting Attorney: Milton M. Cahn (202) 622-3860 Reviewing Attorney: David Bailey (202) 622-3860 Treasury Attorney: Brenda Zent CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Milton M. Cahn
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:855 576-9225
Email: milton.m.cahn@irscounsel.treas.gov