{"abstract":"This document contains final regulations that identify certain syndicated conservation easement transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The regulations affect participants in these transactions as well as material advisors.","action":"Final regulations.","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/2024/10/08/2024-22963.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 81341","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on October 8, 2024.","disposition_notes":null,"docket_ids":["TD 10007"],"dockets":[{"supporting_documents":[{"title":"REG-106134-22 Agenda (Participants)","document_id":"IRS-2022-0034-0029"},{"title":"REG-106134-22 Agenda (Participants)","document_id":"IRS-2022-0034-0028"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-10-08","updated_at":"2024-10-08T08:59:24.055-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2022-0034-0030","allow_late_comments":false,"id":"IRS-2022-0034-0030","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":2,"id":"IRS-2022-0034","title":"Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22)"}],"document_number":"2024-22963","effective_on":"2024-10-08","end_page":81358,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/10/08/2024-22963.xml","html_url":"https://www.federalregister.gov/documents/2024/10/08/2024-22963/syndicated-conservation-easement-transactions-as-listed-transactions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-22963?publication_date=2024-10-08","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-10-08/2024-22963/mods.xml","not_received_for_publication":null,"page_length":18,"page_views":{"count":8349,"last_updated":"2026-10-24 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-10-08/pdf/2024-22963.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-22963.pdf?1728305118","publication_date":"2024-10-08","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/10/08/2024-22963.txt","regulation_id_number_info":{"1545-BQ39":{"issue":"202404","html_url":"https://www.federalregister.gov/regulations/1545-BQ39/syndicated-conservation-easement-transactions","title":"Syndicated Conservation Easement Transactions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202404&RIN=1545-BQ39&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ39"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"REG-106134-22 Agenda (Participants)","document_id":"IRS-2022-0034-0029"},{"title":"REG-106134-22 Agenda (Participants)","document_id":"IRS-2022-0034-0028"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ39/syndicated-conservation-easement-transactions","title":"Syndicated Conservation Easement Transactions"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2022-0034","supporting_documents_count":2,"docket_id":"IRS-2022-0034","document_id":"IRS-2022-0034-0030","regulation_id_number":"1545-BQ39","title":"Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22)","checked_regulationsdotgov_at":"2024-10-09T12:00:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":81341,"subtype":null,"title":"Syndicated Conservation Easement Transactions as Listed Transactions","toc_doc":"Syndicated Conservation Easement Transactions as Listed Transactions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":89}