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TREAS/IRS RIN: 1545-BO00 Publication ID: Fall 2021 
Title: Centralized Partnership Audit Rules 

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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
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
Action Date FR Cite
NPRM  02/02/2018  83 FR 4868   
NPRM Comment Period End  05/03/2018 
Final Action  06/00/2022 
Additional Information: REG-118067-17 (Final) Drafter attorney: Margaret Burow (202) 317-6683 Reviewer attorney: Richard Probst (202) 317-5044 Treasury attorney: Bryan Rimmke (202) 622-1005 PSI:B03
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 
Related RINs: Related to 1545-BO03, Related to 1545-BO04 
Agency Contact:
Margaret Burow
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6683
Fax:855 591-7865