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 2018_register executive 2018-08-17 article Part IV Proposed Rules D09002ee1c7e2b242 D09002ee1c7e2b407 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 proposed regulations implementing the centralized partnership audit regime. This document withdraws and reproposes certain portions of proposed regulations implementing the centralized partnership audit regime that have not been finalized to reflect the changes made by the Technical Corrections Act of 2018, contained in Title II of the Consolidated Appropriations Act of 2018 (TTCA). The proposed regulations affect partnerships with respect to partnership taxable years beginning after December 31, 2017, as well as partnerships that make the election under the Bipartisan Budget Act of 2015 (BBA), to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015 and before January 1, 2018. 83 FR 41954 https://www.govinfo.gov/app/details/FR-2018-08-17/2018-17614 2018-17614 fr17au18-29 RIN 1545-BO03 RIN 1545-BO04 4830-01-P REG-136118-15, REG-119337-17 REG-118067-17 REG-120232-17 and REG-120233-17 https://www.govinfo.gov/app/details/FR-2018-08-17/2018-17614 https://www.govinfo.gov/content/pkg/FR-2018-08-17/html/2018-17614.htm https://www.govinfo.gov/content/pkg/FR-2018-08-17/pdf/2018-17614.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties 62 p. 41954 42015 83 FR 41954 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 RIN 1545-BO03 RIN 1545-BO04 Centralized Partnership Audit Regime; Federal Register Vol. 83, Issue PRORULE 2018-17614 IV DEPARTMENT OF THE TREASURY Internal Revenue Service 2018-10-01 2018-10-09 REG-136118-15, REG-119337-17 REG-118067-17 REG-120232-17 and REG-120233-17 4830-01-P 2018-17614 Notice of proposed rulemaking; notice of public hearing; withdrawal and partial withdrawal of notices of proposed rulemaking.

This document contains proposed regulations implementing the centralized partnership audit regime. This document withdraws and reproposes certain portions of proposed regulations implementing the centralized partnership audit regime that have not been finalized to reflect the changes made by the Technical Corrections Act of 2018, contained in Title II of the Consolidated Appropriations Act of 2018 (TTCA). The proposed regulations affect partnerships with respect to partnership taxable years beginning after December 31, 2017, as well as partnerships that make the election under the Bipartisan Budget Act of 2015 (BBA), to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015 and before January 1, 2018.

Written or electronic comments must be received by October 1, 2018. Outlines of topics to be discussed at the public hearing scheduled for October 9, 2018, at 10 a.m. must be received by October 1, 2018. Concerning the proposed regulations under sections 6221, 6226, 6235, and 6241, Jennifer M. Black of the Office of Associate Chief Counsel (Procedure and Administration), (202) 317-6834; concerning the proposed regulations under sections 6225, 6231, and 6234, Joy E. Gerdy-Zogby of the Office of Associate Chief Counsel (Procedure and Administration), (202) 317-6834; concerning the proposed regulations under sections 6222, 6227, 6232, and 6233, Steven L. Karon of the Office of Associate Chief Counsel (Procedure and Administration), (202) 217-6834; concerning the proposed regulations under section 6225 relating to creditable foreign tax expenditures, Larry R. Pounders, Jr. of the Office of Associate Chief Counsel (International), (202) 317-5465; concerning the proposed regulations relating to chapters 3 and 4 of subtitle A of the Internal Revenue Code (other than section 1446), Subin Seth of the Office of Associate Chief Counsel (International), (202) 317-5003; concerning the proposed regulations relating to section 1446, Ronald M. Gootzeit of the Office of Associate Chief Counsel (International), (202) 317-4953; concerning the proposed regulations under sections 704 through 706 and Sec. Sec. 301.6225-4 and 301.6226-4, Allison R. Carmody or Meghan M. Howard of the Office of Associate Chief Counsel (Passthroughs and Special Industries), (202) 317-5279; concerning the submission of comments, the hearing, or to be placed on the building access list to attend the hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties Centralized Partnership Audit Regime , www.irs.gov www.regulations.gov Vol. 83, no. 160 Office of the Federal Register, National Archives and Records Administration 2018-08-17 continuing daily deposited born digital 1094 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2018-08-17 P0b002ee19bdcf0de 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr17au18 https://www.govinfo.gov/app/details/FR-2018-08-17 https://www.govinfo.gov/content/pkg/FR-2018-08-17/pdf/FR-2018-08-17.pdf https://www.govinfo.gov/content/pkg/FR-2018-08-17/xml/FR-2018-08-17.xml fdlp 40931 42015 DGPO 2018-08-17 2024-06-01 FR-2018-08-17 machine generated eng FR FR-2018-08-17 83 160