# Partnership Mergers and Divisions
> **IRS** · Final regulations. · Published 2001-01-04 · Effective 2001-01-04 · 66 FR 715
## Document
- **Document number:** 01-202
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 715
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-01-04
- **Effective date:** 2001-01-04
- **Treasury docket:** TD 8925
## Abstract

This document contains final regulations on the tax consequences of partnership mergers and divisions. The final regulations affect partnerships and their partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/04/01-202/partnership-mergers-and-divisions)
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