Home / Agencies / Treasury / 2026-10116
Final Rule

Returns Relating to Sales or Exchanges of Certain Partnership Interests

Agency
Treasury
Document Number
2026-10116
Published
May 20, 2026
Effective Date
May 20, 2026

Abstract

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.

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 2026-10116 Federal Register document?
Document 2026-10116 is a Final Rule published by the Department of the Treasury in the Federal Register on May 20, 2026, with an effective date of May 20, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/05/20/2026-10116/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests.
Is document 2026-10116 an economically significant rule?
No. Document 2026-10116 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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