# Amendments to Rules for Determination of Basis of Partner's Interest; Special Rules
> **IRS** · Final regulations. · Published 2003-03-18 · Effective 2003-03-18 · 68 FR 12815
## Document
- **Document number:** 03-6345
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 12815
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-03-18
- **Effective date:** 2003-03-18
- **Treasury docket:** TD 9049
## Abstract

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

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/18/03-6345/amendments-to-rules-for-determination-of-basis-of-partners-interest-special-rules)
---
*AI Analytics · CC0 1.0*