Final rule 2026-10116
Returns Relating to Sales or Exchanges of Certain Partnership Interests
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.
Source-supplied record
Document details
- Document number
- 2026-10116
- Published
- May 20, 2026
- Effective
- May 20, 2026
- Comments close
- Not supplied
- Federal Register citation
- 91 FR 29362
Docket identifiers
- TD 10048
CFR references
- Title 26, part 1