Data / Federal rules / 2025-15750
Returns Relating to Sales or Exchanges of Certain Partnership Interests
The Internal Revenue Service published this proposed rule in the Federal Register on August 19, 2025. Comments closed on September 18, 2025.
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What the agency says
This document contains proposed regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables. The proposed regulations affect partnerships.
Key facts
- Document number
- 2025-15750
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 19, 2025
- Comments due
- September 18, 2025
- Dates
- Written or electronic comments and requests for a public hearing must be received by September 18, 2025.
- Docket
- REG-108822-25
- Regulation ID (RIN)
- 1545-BR54
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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