{"url_path":"/register/2026-05-20/2026-10116","section_key":"summary","section_title":"Returns Relating to Sales or Exchanges of Certain Partnership Interests","topic":"register","document":{"doc_type":"Rule","doc_date":"2026-05-20","source_url":"https://www.federalregister.gov/documents/2026/05/20/2026-10116/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests","accession_number":null,"cik":null,"ticker":null,"issuer_name":null,"edgar_url":null,"primary_entity_key":null,"primary_entity_name":"Treasury Department"},"word_count":51,"has_tables":false,"body_markdown":"# Returns Relating to Sales or Exchanges of Certain Partnership Interests\n\n**Type:** Rule\n**Published:** 2026-05-20\n**Effective:** 2026-05-20\n**Citation:** 91 FR 29362\n**Agencies:** Treasury Department, Internal Revenue Service\n**Source:** https://www.federalregister.gov/documents/2026/05/20/2026-10116/returns-relating-to-sales-or-exchanges-of-certain-partnership-interests\n\n## Abstract\nThis document contains final regulations modifying information reporting obligations with respect to sales or exchanges of certain interests in partnerships owning inventory or unrealized receivables."}