{"abstract":"This document contains proposed regulations that would identify monetized installment sale transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and participants in these listed transactions would be required to file disclosures with the IRS and would be subject to penalties for failure to disclose. The proposed regulations would affect participants in those transactions as well as material advisors. This document also provides a notice of a public hearing on the proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/08/04/2023-16650.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"88 FR 51756","comment_url":null,"comments_close_on":"2023-10-03","correction_of":null,"corrections":[],"dates":"Comments: Electronic or written comments must be received by October 3, 2023.","disposition_notes":null,"docket_ids":["REG-109348-22"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":6,"comment_start_date":"2023-08-04","updated_at":"2023-10-04T01:01:31.310-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0037-0001","allow_late_comments":null,"id":"IRS-2023-0037-0001","comment_end_date":"2023-10-04","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2023-0037","title":"Identification of Monetized Installment Sale Transactions as Listed Transactions (REG-109348-22)"}],"document_number":"2023-16650","effective_on":null,"end_page":51763,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/08/04/2023-16650.xml","html_url":"https://www.federalregister.gov/documents/2023/08/04/2023-16650/identification-of-monetized-installment-sale-transactions-as-listed-transactions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-16650?publication_date=2023-08-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-08-04/2023-16650/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":3667,"last_updated":"2026-10-23 20:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-08-04/pdf/2023-16650.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-16650.pdf?1691066764","publication_date":"2023-08-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/08/04/2023-16650.txt","regulation_id_number_info":{"1545-BQ69":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BQ69/identification-of-monetized-installment-sale-transactions-as-listed-transactions","title":"Identification of Monetized Installment Sale Transactions as Listed Transactions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BQ69&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ69"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ69/identification-of-monetized-installment-sale-transactions-as-listed-transactions","title":"Identification of Monetized Installment Sale Transactions as Listed Transactions"},"comments_count":6,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0037","supporting_documents_count":0,"docket_id":"IRS-2023-0037","document_id":"IRS-2023-0037-0001","regulation_id_number":"1545-BQ69","title":"Identification of Monetized Installment Sale Transactions as Listed Transactions (REG-109348-22)","checked_regulationsdotgov_at":"2023-10-05T01:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":51756,"subtype":null,"title":"Identification of Monetized Installment Sale Transactions as Listed Transactions","toc_doc":"Identification of Monetized Installment Sale Transactions as Listed Transactions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":88}