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TREAS/IRS RIN: 1545-BM35 Publication ID: Fall 2015 
Title: Gain Recognition Upon Certain Partnership Transactions Involving a Partner's Stock 
Abstract:

Final and temporary regulations to provide for rules for determining consequences of partnership transactions involving partner stock.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.337(d)-3    26 CFR 1.732-1    26 CFR 1.732-3   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule, Completed by TD 9722  06/12/2015  80 FR 33402   
Interim Final Rule Effective  06/12/2015 
Additional Information: REG-149518-03 Drafting attorney: Joseph R. Worst (202) 317-5279, Kevin Babitz (202) 317-6852 Reviewing attorney: Holly Porter (202) 317-5279 Treasury attorney: Craig Gerson (202) 622-0180, Ossie Borosh (202) 622-0180 CC:PSI: 03
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:
Joseph R. Worst
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5026,
Washington, DC 20224
Phone:202 317-5279
Fax:202 317-6730
Email: joseph.r.worst@irscounsel.treas.gov