Data / Federal rules / 2026-10116
Returns Relating to Sales or Exchanges of Certain Partnership Interests
The Internal Revenue Service published this final rule in the Federal Register on May 20, 2026. It took effect on May 20, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-10116
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- May 20, 2026
- Takes effect
- May 20, 2026
- Dates
- Effective date: These regulations are effective on May 20, 2026.
- Docket
- TD 10048
- 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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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in May 2026
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.