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18 August 2025

IRS proposes regulations related to the reporting of sales or exchanges of certain partnership interests

The IRS and Treasury Department on August 18, 2025, issued proposed regulations (REG-108822-25) concerning the reporting of sales or exchanges of certain partnership interests in partnerships owning inventory or with unrealized receivables. The proposed regulations would remove Treas. Reg. Section 1.6050K-1(c)(2) and modify Treas. Reg. Section 1.6050K-1(c)(1). A Tax Alert is forthcoming.

Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2025-1701

 

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