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TREAS/IRS RIN: 1545-BH89 Publication ID: Fall 2016 
Title: Treatment of Grantor of an Option on a Partnership Interest 

The regulations include partnership interests in the definition of "securities" for purposes of section 1234(b), and also expand the characterization measurement events to include certain transfers of interest in the issuing partnership and other look-through entities.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1234   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/05/2013  78 FR 8060   
NPRM Comment Period End  05/06/2013 
Final Action  06/00/2017 
Additional Information: REG-106918-08 Drafting attorney: Benjamin Weaver (202) 317-6850 Reviewing attorney: Joy Spies (202) 317-6850 Treasury attorney: Karl Walli (202) 622-5721 CC:PSI
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:
Benjamin H. Weaver
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6727