United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2016_register executive 2016-08-05 article Rules and Regulations D09002ee1c8584184 D09002ee1c8584265 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency 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. 81 FR 51795 https://www.govinfo.gov/app/details/FR-2016-08-05/2016-18638 2016-18638 FR05AU16-3 RIN 1545-BN34 4830-01-P TD 9780 https://www.govinfo.gov/app/details/FR-2016-08-05/2016-18638 https://www.govinfo.gov/content/pkg/FR-2016-08-05/html/2016-18638.htm https://www.govinfo.gov/content/pkg/FR-2016-08-05/pdf/2016-18638.pdf Income Taxes Penalties Reporting and Recordkeeping Requirements 4 p. 51795 51798 81 FR 51795 Title 26 Part 301 26 CFR Part 301 RIN 1545-BN34 Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015; Federal Register Vol. 81, Issue RULE 2016-18638 DEPARTMENT OF THE TREASURY Internal Revenue Service 2016-08-05 TD 9780 4830-01-P 2016-18638 Temporary regulations.

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.

Effective date: These regulations are effective August 5, 2016. Jenni M. Black at (202) 317-6834 (not a toll-free number). Income Taxes Penalties Reporting and Recordkeeping Requirements Election into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015 , Vol. 81, no. 151 Office of the Federal Register, National Archives and Records Administration 2016-08-05 continuing daily deposited born digital 555 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2016-08-05 P0b002ee1907c1786 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:FR05AU16 https://www.govinfo.gov/app/details/FR-2016-08-05 https://www.govinfo.gov/content/pkg/FR-2016-08-05/pdf/FR-2016-08-05.pdf https://www.govinfo.gov/content/pkg/FR-2016-08-05/xml/FR-2016-08-05.xml fdlp 51773 52320 DGPO 2016-08-05 2024-06-25 FR-2016-08-05 machine generated eng FR FR-2016-08-05 81 151