Data / Federal rules / 2026-04432
Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest
The Internal Revenue Service published this proposed rule in the Federal Register on March 6, 2026. Comments closed on April 6, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-04432
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 6, 2026
- Comments due
- April 6, 2026
- Dates
- Electronic or written comments and requests for a public hearing must be received by April 6, 2026.
- Docket
- REG-108921-25
- Regulation ID (RIN)
- 1545-BR57
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in March 2026
Read from the Federal Register API, last updated 2026-10-24. 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.