{"abstract":"This document contains proposed regulations regarding the determination of partners' distributive shares of partnership items of income, gain, loss, deduction and credit when a partner's interests varies during a partnership taxable year. Also, the proposed regulations modify the existing regulations regarding the required taxable year of a partnership. These proposed regulations affect partnerships and their partners.","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/2009/04/14/E9-8438.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"74 FR 17119","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by July 13, 2009.","disposition_notes":null,"docket_ids":["REG-144689-04"],"dockets":[],"document_number":"E9-8438","effective_on":null,"end_page":17128,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2009/04/14/E9-8438.xml","html_url":"https://www.federalregister.gov/documents/2009/04/14/E9-8438/determination-of-distributive-share-when-a-partners-interest-changes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E9-8438?publication_date=2009-04-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2009-04-14/E9-8438/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":1173,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2009-04-14/pdf/E9-8438.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2009-04-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2009/04/14/E9-8438.txt","regulation_id_number_info":{"1545-BD71":{"issue":"201504","html_url":"https://www.federalregister.gov/regulations/1545-BD71/determination-of-distributive-shares-when-a-partner-s-interest-changes","title":"Determination of Distributive Shares When a Partner's Interest Changes","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201504&RIN=1545-BD71&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BD71"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":3,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2009-0007","supporting_documents_count":0,"docket_id":"IRS-2009-0007","document_id":"IRS-2009-0007-0001","regulation_id_number":null,"title":"Determination of Distributive Share When a Partner's Interest Changes","checked_regulationsdotgov_at":"2022-02-26T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":17119,"subtype":null,"title":"Determination of Distributive Share When a Partner's Interest Changes","toc_doc":"Determination of Distributive Share When a Partners Interest Changes","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":74}