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TREAS/IRS RIN: 1545-BR07 Publication ID: Spring 2024 
Title: ●Related-Party Partnership Basis Adjustment Transactions as Transactions of Interest 
Abstract:

Proposed regulations to identify certain transactions among related parties involving partnership basis adjustments resulting from nonrecognition transfers as transactions of interest under section 26 CFR 6011.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 6011   
Legal Authority: 26 U.S.C. 6011    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/18/2024  89 FR 51476   
NPRM Comment Period End  08/19/2024 
Additional Information: Drafter attorney: Elizabeth Zanet, (202) 317-6007 Reviewer attorney: Laura Fields, (202) 317-6805 Treasury attorney: Sarah Haradon, (202) 622-6111 and Roger F. Pillow (202) 744-5114 REG-124593-23 CC:PSI:3
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Elizabeth V Zanet
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5018,
Washington, DC 20224
Phone:202 317-6007
Fax:855 591-7865
Email: elizabeth.v.zanet@irscounsel.treas.gov