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TREAS/IRS | RIN: 1545-BN95 | Publication ID: Spring 2019 |
Title: Centralized Partnership Audit Regime: International Tax Rules | |
Abstract:
These proposed rules will help clarify the interaction of the new centralized partnership audit regime with various international tax regimes. Specifically, the proposed rules are intended to provide clarity with respect to the interaction of certain aspects of the centralized partnership audit regime with certain aspects of the foreign tax credit regime and with certain aspects of the withholding regimes under chapters 3 and 4 of the Code. |
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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: Other | |
CFR Citation: 26 CFR 301.6221 26 CFR 301.6225 26 CFR 301.6226 26 CFR 301.6227 26 CFR 301.6241 ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 6221 26 U.S.C. 6225 26 U.S.C. 6226 26 U.S.C. 6227 26 U.S.C. 6241 26 U.S.C. 1463 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-119337-17 Drafting attorneys: Ronald M. Gootzeit (202) 317-6937; Larry Pounders (202) 317-6936; and Subin Seth (202) 317-6942 Reviewing attorney: Carol B. Tan (202) 317-3800 Treasury attorney: Lindsay Kitzinger (202) 622-1341 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Energy Effects: Statement of Energy Effects planned as required by Executive Order 13211. | Included in the Regulatory Plan: No |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BN77 | |
Agency Contact: Ronald M. Gootzeit Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4567, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ronald.m.gootzeit@irscounsel.treas.gov Larry Pounders Jr. Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Email: larry.r.pounders@irscounsel.treas.gov Alan S. Williams Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6941 Email: alan.s.williams@irscounsel.treas.gov |