federal_register: 2018-28140

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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
2018-28140 Centralized Partnership Audit Regime Rule This document contains final regulations implementing the centralized partnership audit regime. These final regulations affect partnerships for taxable years beginning after December 31, 2017 and ending after August 12, 2018, as well as partnerships that make the election to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015, and before January 1, 2018. 2019-02-27 2019 2 https://www.federalregister.gov/documents/2019/02/27/2018-28140/centralized-partnership-audit-regime https://www.govinfo.gov/content/pkg/FR-2019-02-27/pdf/2018-28140.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations implementing the centralized partnership audit regime. These final regulations affect partnerships for taxable years beginning after December 31, 2017 and ending after August 12, 2018, as well as partnerships... 1545-BO03, 1545-BO04

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