federal_register: 2016-18638

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-18638 Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 Rule This document contains temporary regulations pursuant to section 1101(g)(4) of the Bipartisan Budget Act of 2015 regarding an election to apply the new partnership audit regime enacted by that act to certain returns of a partnership. The regulations provide the time, form, and manner for making this election. The regulations affect any partnership that wishes to elect to have the new partnership audit regime apply to its returns filed for certain taxable years beginning before January 1, 2018. 2016-08-05 2016 8 https://www.federalregister.gov/documents/2016/08/05/2016-18638/election-into-the-partnership-audit-regime-under-the-bipartisan-budget-act-of-2015 https://www.govinfo.gov/content/pkg/FR-2016-08-05/pdf/2016-18638.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations pursuant to section 1101(g)(4) of the Bipartisan Budget Act of 2015 regarding an election to apply the new partnership audit regime enacted by that act to certain returns of a partnership. The regulations...  

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