Proposed Rule2025-15750
Returns Relating to Sales or Exchanges of Certain Partnership Interests
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
August 19, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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.
Indexed from Federal Register on August 19, 2025.
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