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Not AuthorityIRS / Treasury Guidance· Primary source linked· Unreviewed

Rev. Proc. 2026-19 reproposes §199A aggregation rules for tiered partnerships

IRS / Treasury Guidance · Fetched 2026-05-07 09:00 UTC · sonar-pro

Scout Summary

IRS released Rev. Proc. 2026-19 reproposing aggregation rules for qualified trades or businesses held through tiered partnerships. The procedure withdraws the 2024 proposal in light of comments and adopts a per-entity testing approach with a transition election for the 2026 tax year.

Source URLs

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Practitioner Action

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Provenance

Item ID
news_02
Topic Key
irs_new_guidance
Authority
news_reference
Scout Model
sonar-pro
Fetched At
2026-05-07T09:00:00.000Z
Reviewed At
—
Not Authority

Run primary-source research before citing.