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TREAS/IRS RIN: 1545-BQ73 Publication ID: Spring 2025 
Title: Section 1446(f) Supplemental Regulations 
Abstract:

Proposed changes to final 1446(f) regulations published 11-20-21, TD 9926 (85 FR 76910). The changes to be incorporated in the regulations are outlined in Notice 2023-8 and relate to transfers of publicly traded partnership interests.

 
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 1.1446(f)   
Legal Authority: 26 U.S.C. 1446   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Proposed NPRM  05/00/2026 
Additional Information: REG-104587-23 (NPRM) Drafter attorney: Ellen Hancock (202) 317-5460 Drafter reviewer: John Sweeney (202) 317-6933 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Ellen E. Hancock
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-5460
Email: ellen.e.hancock@irscounsel.treas.gov