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Open for CommentIRS· Internal Revenue ServiceProposed RuleIRS-2026-0265

Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest

Introduced March 6, 2026Comment period ends April 7, 2026View on regulations.gov ↗

What This Means

The IRS removes final regulations regarding partnership-related basis adjustment transactions previously identified as transactions of interest.

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This proposal is not currently open for public comment.

Details

TypeFederal Regulation
AgencyIRS · Internal Revenue Service
DocketIRS-2026-0265
Regulations.gov IDIRS-2026-0265-0001
IntroducedMarch 6, 2026
Comment DeadlineApril 7, 2026