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TREAS/IRS RIN: 1545-BR57 Publication ID: Spring 2025 
Title: ●Withdrawal of TD 10028, Treas. Reg. 1.6011-18, Regarding Certain PS Related-Party Basis Adj Transactions and TOI 
Abstract:

The proposed regulations remove final regulations (1.6011-18), which identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.  

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
Legal Authority: 26 U.S.C. 6011    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/00/2025 
Additional Information: REG-108921-25 Drafter attorney: Jeremy Milton (202) 317-5665 Reviewer attorney: Elizabeth Zanet (202) 317-6007 Treasury attorney: Drew Tidwell (202) 890-7687 CC:PT&E: Branch 3
Regulatory Flexibility Analysis Required: Undetermined  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:
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