{"abstract":"This document proposes to remove regulations that identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. The regulations would affect participants in these transactions as well as material advisors.","action":"Notice of proposed rulemaking.","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/2026/03/06/2026-04432.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 11003","comment_url":"http://www.regulations.gov/commenton/IRS-2026-0265-0001","comments_close_on":"2026-04-06","correction_of":null,"corrections":[],"dates":"Electronic or written comments and requests for a public hearing must be received by April 6, 2026.","disposition_notes":null,"docket_ids":["REG-108921-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":10,"comment_start_date":"2026-03-06","updated_at":"2026-04-07T01:56:39.448-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0265-0001","allow_late_comments":true,"id":"IRS-2026-0265-0001","comment_end_date":"2026-04-07","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-0265","title":"Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)"}],"document_number":"2026-04432","effective_on":null,"end_page":11006,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/03/06/2026-04432.xml","html_url":"https://www.federalregister.gov/documents/2026/03/06/2026-04432/removal-of-final-regulations-identifying-certain-partnership-related-party-basis-adjustment","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-04432?publication_date=2026-03-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-03-06/2026-04432/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":493,"last_updated":"2026-04-09 08:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-03-06/pdf/2026-04432.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-04432.pdf?1772718312","publication_date":"2026-03-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/03/06/2026-04432.txt","regulation_id_number_info":{"1545-BR57":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR57/withdrawal-of-td-10028-treas-reg-1-6011-18-regarding-certain-ps-related-party-basis-adj-transactions","title":"Withdrawal of TD 10028, Treas. Reg. 1.6011-18, Regarding Certain PS Related-Party Basis Adj Transactions and TOI","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR57&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR57"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR57/withdrawal-of-td-10028-treas-reg-1-6011-18-regarding-certain-ps-related-party-basis-adj-transactions","title":"Withdrawal of TD 10028, Treas. Reg. 1.6011-18, Regarding Certain PS Related-Party Basis Adj Transactions and TOI"},"comments_count":10,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0265","supporting_documents_count":0,"docket_id":"IRS-2026-0265","document_id":"IRS-2026-0265-0001","regulation_id_number":"1545-BR57","title":"Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)","checked_regulationsdotgov_at":"2026-04-09T04:05:36Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-0265-0001","significant":false,"signing_date":null,"start_page":11003,"subtype":null,"title":"Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest","toc_doc":"Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}