# PS-2-95: Distribution of Marketable Securities by a Partnership

Proposed rule. 1996-01-02 · Treasury · IRS · 61 FR 28.
Source: <https://www.federalregister.gov/documents/1996/01/02/95-31457/distribution-of-marketable-securities-by-a-partnership>.

This document contains proposed regulations relating to the treatment of a distribution of marketable securities by a partnership under section 731(c) of the Internal Revenue Code of 1986, as amended (Code). These proposed regulations provide taxpayers with guidance needed to comply with certain changes made by the Uruguay Round Agreements Act of 1994 (Pub. L. No. 103-465). This document also provides notice of a public hearing on these proposed regulations.