Treasury Department Proposed Rule

2024-15719: Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction

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Summary

This document corrects a notice of proposed rulemaking (REG- 124593-23) published in the Federal Register on June 18, 2024, containing proposed regulations that would identify certain partnership related party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction.

The agency’s own summary, as published.

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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