federal_register: 2018-01989

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2018-01989 Centralized Partnership Audit Regime: Adjusting Tax Attributes Proposed Rule This document contains proposed regulations implementing section 1101 of the Bipartisan Budget Act of 2015, which was enacted into law on November 2, 2015. The Bipartisan Budge Act repeals the current rules governing partnership audits and replaces them with a new centralized partnership audit regime that, in general, determines, assesses and collects tax at the partnership level. These proposed regulations provide rules addressing how partnerships and their partners adjust tax attributes to take into account partnership adjustments under the centralized partnership audit regime. 2018-02-02 2018 2 https://www.federalregister.gov/documents/2018/02/02/2018-01989/centralized-partnership-audit-regime-adjusting-tax-attributes https://www.govinfo.gov/content/pkg/FR-2018-02-02/pdf/2018-01989.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations implementing section 1101 of the Bipartisan Budget Act of 2015, which was enacted into law on November 2, 2015. The Bipartisan Budge Act repeals the current rules governing partnership audits and replaces... 1545-BO00

Links from other tables