Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register March 6, 2026. Document 2026-04432. Updated Nov. 14, 2026.
- What it does
This document proposes to remove regulations that identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. The regulations would affect participants in these transactions as well as material advisors.
The Internal Revenue Service's summary, as published in the Federal Register.
- What it would change
1 part of Title 26 of the Code of Federal Regulations:
- Before this
No earlier Federal Register document under regulation identifier 1545-BR57 since Jan. 1, 2025.
- What happens next and when
Electronic or written comments and requests for a public hearing must be received by April 6, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-04432 |
|---|---|
| Action | Notice of proposed rulemaking. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | March 6, 2026 |
| Comments close | April 6, 2026 |
| Regulation identifier (RIN) | 1545-BR57 |
| Docket | IRS-2026-0265 |
Source: the Federal Register (public domain). The document in the Federal Register