Returns Relating to Sales or Exchanges of Certain Partnership Interests
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register May 20, 2026. Document 2026-10116. Updated Nov. 11, 2026.
- What it does
This document contains final regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
1 earlier Federal Register document under regulation identifier 1545-BR54 since Jan. 1, 2025.
- What happens next and when
Effective date: These regulations are effective on May 20, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-10116 |
|---|---|
| Action | Final regulations. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | May 20, 2026 |
| Effective date | May 20, 2026 |
| Regulation identifier (RIN) | 1545-BR54 |
| Docket | IRS-2025-0169 |
Source: the Federal Register (public domain). The document in the Federal Register