# Distribution of Marketable Securities by a Partnership
> **IRS** · Final regulations. · Published 1996-12-26 · Effective 1996-12-26 · 61 FR 67936
## Document
- **Document number:** 96-32854
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 67936
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-12-26
- **Effective date:** 1996-12-26
- **Treasury docket:** TD 8707
## Abstract

This document contains final regulations providing rules for partnership distributions of marketable securities under section 731(c) of the Internal Revenue Code of 1986, as amended, and for determining when those distributions are taxable to the distributee partner. The regulations reflect changes to the law made by the Uruguay Round Agreements Act enacted on December 8, 1994.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/26/96-32854/distribution-of-marketable-securities-by-a-partnership)
---
*AI Analytics · CC0 1.0*