ADMINISTRATIVE, INCOME TAX
Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 10028, page 660. This document contains final regulations that identify certain partnership related-party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. Material advisors and certain participants in these transactions are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The regulations affect participants in these transactions as well as material advisors.
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