{"abstract":"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.","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/2026/05/20/2026-10116.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 29362","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on May 20, 2026.","disposition_notes":null,"docket_ids":["TD 10048"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-05-20","updated_at":"2026-05-21T10:00:08.306-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2025-0169-0003","allow_late_comments":false,"id":"IRS-2025-0169-0003","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2025-0169","title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25)"}],"document_number":"2026-10116","effective_on":"2026-05-20","end_page":29365,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/05/20/2026-10116.xml","html_url":"https://www.federalregister.gov/documents/2026/05/20/2026-10116/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-10116?publication_date=2026-05-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-05-20/2026-10116/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":450,"last_updated":"2026-06-24 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-20/pdf/2026-10116.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10116.pdf?1779194715","publication_date":"2026-05-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/05/20/2026-10116.txt","regulation_id_number_info":{"1545-BR54":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR54/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests-","title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests.","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR54&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR54"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR54/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests-","title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests."},"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-2025-0169","supporting_documents_count":0,"docket_id":"IRS-2025-0169","document_id":"IRS-2025-0169-0003","regulation_id_number":"1545-BR54","title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25)","checked_regulationsdotgov_at":"2026-05-22T15:55:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":29362,"subtype":null,"title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests","toc_doc":"Returns Relating to Sales or Exchanges of Certain Partnership Interests","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":91}