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TREAS/IRS RIN: 1545-BQ39 Publication ID: Fall 2023 
Title: Syndicated Conservation Easement Transactions 

The final regulations will provide guidance relating the identification of certain to syndicated conservation easements as listed transactions.

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: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 6001    26 U.S.C. 6011    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/08/2022  87 FR 75185   
NPRM Comment Period End  02/06/2023 
Public Hearing  03/01/2023 
Final Action  12/00/2023 
Additional Information: REG-106134-22 (NPRM) Drafter attorney: Joshua S. Klaber (202) 317-4624 Reviewer attorney: Bridget Tombul (202) 317-5420 Treasury attorney: Amber MacKenzie (202) 306-3632 CC:ITA:2
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:
Joshua S. Klaber
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4521,
Washington, DC 20224
Phone:202 317-4624
Fax:202 317-4644