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TREAS/IRS RIN: 1545-BO44 Publication ID: Fall 2023 
Title: Partnership Transactions Involving Equity Interests of a Partner 

These proposed regulations will modify one or more definitions in the regulations under section 337(d). Those 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. Those 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.337(d)-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 337(d)   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/25/2019  84 FR 11005   
NPRM Comment Period End  06/24/2019 
Final Action  06/00/2024 
Additional Information: REG-135671-17 (Final) Drafter attorney: Kevin Babitz (202) 317-5046 Reviewer attorney: Richard Probst (202) 317-5044 Treasury attorney: Sarah Haradon (202) 622-0322 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:
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