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TREAS/IRS RIN: 1545-BR07 Publication ID: Spring 2025 
Title: Related-Party Partnership Basis Adjustment Transactions as Transactions of Interest 
Abstract:

Proposed regulations to remove final rule that identifies certain transactions among related parties involving partnership basis adjustments resulting from nonrecognition transfers as transactions of interest under section 26 CFR 6011.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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 6011   
Legal Authority: 26 U.S.C. 6011    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/18/2024  89 FR 51476   
NPRM Comment Period End  08/19/2024 
NPRM  08/00/2025 
Additional Information: REG-124593-23 Drafter attorney: Elizabeth Zanet, (202) 317-6007 Reviewer attorney: Laura Fields, (202) 317-6805 Treasury attorney: Sarah Haradon, (202) 622-6111 and Drew Tidwell (202) 890-7687 CC:PT&E
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Elizabeth V Zanet
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5016,
Washington, DC 20224
Phone:202 317-6007
Fax:855 591-7865
Email: elizabeth.v.zanet@irscounsel.treas.gov