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TREAS/IRS RIN: 1545-BO43 Publication ID: Spring 2018 
Title: ●Partnership Transactions Involving Equity Interests of a Partner  
Abstract:

These final regulations set forth rules to prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. These regulations apply when a corporate partner acquires or increases its interest in its own stock held by a partnership in exchange for appreciated property, and also addresses partnership distributions of corporate partner stock to the corporate partner.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 1.337(d)-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 337(d)   
Legal Deadline:
Action Source Description Date
Final  Statutory  Temporary Regulations expire 3 years after issuance  06/11/2018 
Timetable:
Action Date FR Cite
Withdrawal of NPRM and NPRM by Cross-Reference to Temporary Regulations  06/12/2015  80 FR 33451   
NPRM by Cross-Reference to Temporary Regulations Comment Period End  09/10/2015 
Final Action  06/00/2018 
Additional Information: REG-149518-03 Drafter attorney: Kevin Babitz (202) 317-5046 Reviewer attorney: Richard Probst (202) 317-5044 Treasury attorney: Audrey Ellis (202) 622-2844 CC:PSI:3
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:
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
Email: kevin.i.babitz@irscounsel.treas.gov