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TREAS/IRS RIN: 1545-BO27 Publication ID: Fall 2018 
Title: Modification of Special Aggregation Rule for Securities Partnerships  
Abstract:

The proposed regulations provide modification of the special aggregation rule for securities partnerships in section 1.704-3(e)(3).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/00/2019 
Additional Information: REG-132618-10 (NPRM) Drafter attorney: Benjamin Weaver (202) 317-6850 Reviewer attorney: Laura Fields (202) 317-6850 Treasury attorney: Bryan Rimmke (202) 622-1005 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
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6727
Email: benjamin.h.weaver@irscounsel.treas.gov