Data / Federal rules / 2024-15719
Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction
The Internal Revenue Service published this proposed rule in the Federal Register on July 24, 2024. Comments closed on August 19, 2024.
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What the agency says
This document corrects a notice of proposed rulemaking (REG- 124593-23) published in the Federal Register on June 18, 2024, containing proposed regulations that would identify certain partnership related party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.
Key facts
- Document number
- 2024-15719
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 24, 2024
- Comments due
- August 19, 2024
- Dates
- Written or electronic comments are still being accepted and must be received by August 19, 2024.
- Docket
- REG-124593-23
- Regulation ID (RIN)
- 1545-BR07
- Code of Federal Regulations
- 26 CFR 1
- Significant
- Yes, under Executive Order 12866
- Pages
- 2
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Everything from the Internal Revenue Service · Published in July 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.