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TREAS/IRS | RIN: 1545-BN33 | Publication ID: Spring 2020 |
Title: Early Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 | |
Abstract:
Under section 1101(g)(4) of Public Law 114-74, a partnership may elect (at such time and in such form and manner as the Secretary of the Treasury may prescribe) for certain amendments under Public Law 114-74, section 1101 to apply to any return of a partnership filed for a partnership taxable year beginning after November 2, 2015 (the date of the enactment of the BBA) and before January 1, 2018. This final regulation provides the time, form, and manner of the election. |
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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: Completed Actions |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 31 | |
Legal Authority: 26 U.S.C. 7805 Pub. L. 114-74, sec. 1101(g)(4) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-105005-16 (NPRM) Drafter attorney: Jennifer Black (202) 317-5216 Reviewer attorney: Emily Lesniak (202) 317-5409 Treasury attorney: Natasha Goldvug (202) 622-0180 CC:PA:Branch 7 | |
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 |