# Partnership Transactions Involving Equity Interests of a Partner
> **IRS** · Final and temporary regulations. · Published 2015-06-12 · Effective 2015-06-12 · 80 FR 33402
## Document
- **Document number:** 2015-14405
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 33402
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-06-12
- **Effective date:** 2015-06-12
- **Treasury docket:** TD 9722
## Abstract

This document contains final and temporary regulations that prevent a corporate partner from avoiding corporate-level gain through transactions with a partnership involving equity interests of the partner. These regulations affect partnerships and their partners. The text of these temporary regulations serves as the text of proposed regulations (REG-149518-03) published in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/06/12/2015-14405/partnership-transactions-involving-equity-interests-of-a-partner)
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