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TREAS/IRS RIN: 1545-BO86 Publication ID: Spring 2019 
Title: Section 864(c)(8) Sales of U.S. Trade or Business Partnership Interests 

Regulations addressing gain or loss of foreign persons from the sale or exchange of certain partnership interests.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 864(c)(8)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/27/2018  83 FR 66647   
NPRM Comment Period End  02/25/2019 
Final Action  06/00/2019 
Additional Information: REG-113604-18 Drafting attorney: Ronald M. Gootzeit (202) 317-6937 Reviewing attorney: Jason T. Smyczek (202) 317-6937 Treasury attorney: Daniel Winnick (202) 622-1335 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Ronald M. Gootzeit
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922