# Determination of Basis of Partner's Interest; Special Rules
> **IRS** · Final regulations. · Published 2002-03-29 · Effective 2002-03-29 · 67 FR 15112
## Document
- **Document number:** 02-7649
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 15112
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-03-29
- **Effective date:** 2002-03-29
- **Treasury docket:** TD 8986
## Abstract

This document contains final regulations relating to special rules on determination of basis of a partner's interest under section 705 of the Internal Revenue Code. The final regulations are necessary to coordinate sections 705 and 1032.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/03/29/02-7649/determination-of-basis-of-partners-interest-special-rules)
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