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TREAS/IRS RIN: 1545-BO42 Publication ID: Spring 2025 
Title: Guidance Under Section 707 for Disguised Sales of Partnership Interests 
Abstract:

This document provides general guidance regarding disguised sales of partnership interests under section 707(a)(2)(B).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.707-7    26 CFR 1.707-9   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 707(a)(2)(B)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-149519-03 (NPRM) Drafter attorney: John Hanebuth (202) 317-6876 and Jeremy Milton (202) 317-6850 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Drew Tidwell (202) 890-7687 CC:PT&E
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:
John Hanebuth
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6876
Fax:855 591-7864
Email: john.j.hanebuth2@irscounsel.treas.gov

Jeremy A. Milton
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5665
Fax:855 591-7865
Email: jeremy.a.milton@irscounsel.treas.gov