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TREAS/IRS RIN: 1545-BO00 Publication ID: 2026 
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: Not subject to, not significant 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6225    26 U.S.C. 6226   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/02/2018  83 FR 4868   
NPRM Comment Period End  05/03/2018 
Final Action  07/00/2027 
Additional Information: REG-118067-17 (Final) Drafter attorney: John Hanebuth, (202) 317-6876 Reviewer attorney: Richard Probst, (202) 317-5044 Treasury attorney: Drew Tidwell, (202) 890-7687 CC: PT&E
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 
Related RINs: Related to 1545-BO03, Related to 1545-BO04 
Agency Contact:
John Hanebuth
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5018,
Washington, DC 20224
Phone:202 317-6876
Fax:855 591-7864
Email: john.j.hanebuth2@irscounsel.treas.gov