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TREAS/IRS RIN: 1545-BM43 Publication ID: Fall 2016 
Title: Guidance Under Section 7704(d)(1)(E) 

Guidance under section 7704(d)(1)(E) regarding qualifying income for PTPs.

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: No 
CFR Citation: 26 CFR 1.7704-4   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  05/06/2015  80 FR 25970   
NPRM Comment Period End  08/04/2015 
Final Action  12/00/2016 
Additional Information: REG-132634-14 Drafting attorney: Caroline E. Hay (202) 317-5051 Reviewing attorney: Holly Porter (202) 317-5029 Treasury attorney: Ossie Borosh (202) 622-0180 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Caroline Hay
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865