View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO03 | Publication ID: Spring 2018 |
Title: Rules Related to the Centralized Partnership Audit Regime | |
Abstract:
The Bipartisan Budget Act of 2015, Pub. L. 114-74 (the BBA), established a new partnership audit regime under section 6221 through 6241 of the Code. Proposed regulations implementing that regime were published on June 14, 2017, and December 19, 2017. These regulations will provide guidance on the new partnership audit regime. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Deregulatory | |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-120233-17 (NPRM) Drafter attorney: Jennifer Black (202) 317-5216 Reviewer attorney: Gregory Armstrong (202) 317-5131 Treasury attorney: Brendan O'Dell (202) 622-1868 CC: PA:07 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jennifer Black Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5216 Email: jennifer.m.black@irscounsel.treas.gov |