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19 May 2026

Final regulations make permanent the safe harbor for furnishing information on IRC Section 751 property

The IRS and Treasury Department on May 19, 2026, published final regulations (TD 10048) that make permanent the safe harbor for reporting sales or exchanges of interests in partnerships with IRC Section 751(a) property. The final regulations adopt the proposed regulations (see Tax Alert 2025-1733) with no changes. A Tax Alert is forthcoming.

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

Document ID: 2026-1100

 

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