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TREAS/IRS RIN: 1545-BO00 Publication ID: Spring 2018 
Title: Centralized Partnership Audit Rules  
Abstract:

Basis and capital account guidance under IRC sections 6225 and 6226.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    IRC secs. 6225 and 6226   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action  06/00/2019 
Additional Information: REG-118067-17 (Final) Drafter attorney: Allison Carmody (202) 317-5256 Reviewer attorney: Richard Probst (202) 317-5044 Treasury attorney: NA PSI:B03
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:
Allison R. Carmody
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5313,
Washington, DC 20224
Phone:202 317-5256
Fax:855 591-7866
Email: allison.r.carmody@irscounsel.treas.gov