# Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25)

> **IRS** · Rulemaking · Modified 2026-04-24T19:03:14Z

## Docket
- **Docket ID:** IRS-2026-0265
- **Agency:** IRS
- **Type:** Rulemaking
- **Last modified:** 2026-04-24T19:03:14Z

## Source
- [regulations.gov docket](https://www.regulations.gov/docket/IRS-2026-0265)
- [Public comments](https://www.regulations.gov/docket/IRS-2026-0265/comments)

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