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TREAS/IRS RIN: 1545-BM48 Publication ID: Fall 2016 
Title: Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner 

Guidance on when corporate partners can aggregate basis for purposes of section 732(f).

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 1.732-3   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/12/2015  80 FR 33452   
NPRM Comment Period End  09/10/2015 
Final Action  06/00/2017 
Additional Information: REG-138759-14 Drafting attorney: Kevin I. Babitz (202) 317-5279 Reviewing attorney: Holly Porter (202) 317-5279 Treasury attorney: Ossie Borosh (202) 622-0180 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 
Related RINs: Related to 1545-BM34, Related to 1545-BM35 
Agency Contact:
Kevin I. Babitz
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-5279
Fax:202 317-6730