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INCOME TAX

Internal Revenue Bulletin 2015-33 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–109370–10, page 198. Proposed regulations regarding the determination of a partner’s distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner’s interest changes. These proposed regulations affect partnerships and their partners.

Rev. Proc. 2015–39, page 195. This revenue procedure provides a safe harbor for accrual method taxpayers to treat economic performance as occurring ratably for certain service contracts. This revenue procedure also provides procedures for obtaining automatic consent to change to the safe harbor method of accounting.

T.D. 9728, page 169. Final regulations regarding the determination of a partner’s distributive share of partnership items of income, gain, loss, deduction, and credit when a partner’s interest varies during a partnership taxable year. The final regulations also modify the existing regulations regarding the required taxable year of a partnership. These final regulations affect partnerships and their partners.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2015-33
Internal Revenue Bulletin 2015-33

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