Home / Agencies / Treasury / 2026-04432
Proposed Rule

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

Agency
Treasury
Document Number
2026-04432
Published
March 6, 2026
Effective Date
-

Abstract

This document proposes to remove regulations that identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. The regulations would affect participants in these transactions as well as material advisors.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2026-04432 Federal Register document?
Document 2026-04432 is a Proposed Rule published by the Department of the Treasury in the Federal Register on March 6, 2026. This document proposes to remove regulations that identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. The regulations would affect participants in these transactions as well as material advisors. View the original at https://www.federalregister.gov/documents/2026/03/06/2026-04432/removal-of-final-regulations-identifying-certain-partnership-related-party-basis-adjustment.
Is document 2026-04432 an economically significant rule?
No. Document 2026-04432 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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