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TREAS/IRS RIN: 1545-BL22 Publication ID: Spring 2019 
Title: Fractions Rule and Partnership Allocations 

Provide guidance regarding the application of section 514(c)(9)(E) to partnerships.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.514(c)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 514(C)(9)(E)(iii)   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/23/2016  81 FR 84518   
NPRM Comment Period End  02/21/2017 
Final Action  12/00/2019 
Additional Information: REG-136978-12 Drafter attorney: Caroline E. Hay (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Bryan Rimmke (202) 622-1005 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Caroline Hay
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865