1545-BM48 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner

Guidance on when corporate partners can aggregate basis for purposes of section 732(f).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 1.732-3 26 U.S.C. 7805 No NPRM 06/12/2015 80 FR 33452 NPRM Comment Period End 09/10/2015 Final Action 05/00/2018 REG-138759-14 Drafter attorney: Kevin I. Babitz (202) 317-5279 Reviewer attorney: Holly Porter (202) 317-5279 Treasury attorney: NA CC:PSI No No None No No No No 1545-BM34 Related to 1545-BM35 Related to Charles Hyde General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-5214 charles.v.hyde@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5309, Washington DC 20224