# Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes
> **IRS** · Final regulations. · Published 1999-12-28 · 64 FR 72555
## Document
- **Document number:** 99-32696
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 72555
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-12-28
- **Treasury docket:** TD 8851
## Abstract

This document contains final regulations under section 6046A of the Internal Revenue Code relating to the requirement that United States persons, in certain circumstances, file a return if they acquire or dispose of an interest in a foreign partnership, or if their proportional interest in a foreign partnership changes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/12/28/99-32696/return-requirement-for-united-states-persons-acquiring-or-disposing-of-an-interest-in-a-foreign)
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