Unified Partnership Audit Procedures

tax-irs · IRS · Rule · Published 2001-10-04 · Effective 2001-10-04 · 66 FR 50541

Document

Document number: 01-24517
Federal Register citation: 66 FR 50541
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2001-10-04
Effective date: 2001-10-04
Treasury docket: TD 8965

Abstract

This document contains final regulations relating to the unified partnership audit procedures added to the Internal Revenue Code by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), and amended by the Taxpayer Relief Act of 1997 (1997 Act) and the Internal Revenue Service Restructuring and Reform Act of 1998 (1998 Act). The unified partnership audit procedures provide administrative rules for the auditing of a partnership and its partners.

Source

Authoritative: Federal Register document
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