Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property

Internal Revenue Service Department of the Treasury
Washington, DC 20224
Number: 202521002
Release Date: 5/23/2025
Index Number: 9100.15-00, 754.00-00
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Third Party Communication: None
Date of Communication: Not Applicable
Person To Contact:
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Telephone Number:
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Refer Reply To:
CC:PT&E:B03
PLR-101628-25
Date:
February 14, 2025
Dear ---
This letter supplements PLR-118257-23, dated March 19, 2024 (Previous Letter).
The date to file the election referenced in the Previous Letter is extended to 60 days from the date of this supplemental ruling letter.
Sincerely,
Robert D. Alinsky
Branch Chief, Branch 3
Office of the Associate Chief Counsel
(Passthroughs, Trusts, and Estates)
Enclosures
Copy for § 6110 purposes
PLR-101628-25 2
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