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.
| Agency | Treasury Department, Internal Revenue Service |
|---|---|
| Document type | Rule |
| Published | 2026-05-20 |
| Summary | 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. |
| Document number | 2026-10116 |
| Official record | https://www.federalregister.gov/documents/2026/05/20/2026-10116/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests |