Part II of Notice 2002–45 states that to
Section 3. INTERIM PROCEDURES
Internal Revenue Bulletin 2005-16 · 2026-10-03 edition · updated 2026-10-04 · United States
RELATING TO BASIS ADJUSTMENTS REQUIRED UNDER § 833 OF THE ACT
Sections 1.734–1(d) and 1.743–1(k) of the Income Tax Regulations require partnerships and partners to provide certain statements following distributions with respect to partnership interests, and transfers of partnership interests, in partnerships for which an election under § 754 is in effect. The Treasury Department and the Service intend to amend the regulations under §§ 734 and 743 to require partnerships and partners to provide statements, similar to those contained in §§ 1.734–1(d)
April 18, 2005 895 2005–16 I.R.B.
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