# Determination of Distributive Share When Partner's Interest Changes
> **IRS** · Final regulations. · Published 2015-08-03 · Effective 2015-08-03 · 80 FR 45865
## Document
- **Document number:** 2015-18816
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 45865
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-08-03
- **Effective date:** 2015-08-03
- **Treasury docket:** TD 9728
## Abstract

This document contains final regulations regarding the determination of a partner's distributive share of partnership items of income, gain, loss, deduction, and credit when a partner's interest varies during a partnership taxable year. The final regulations also modify the existing regulations regarding the required taxable year of a partnership. These final regulations affect partnerships and their partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/08/03/2015-18816/determination-of-distributive-share-when-partners-interest-changes)
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