# Taxable Years of Partner and Partnership; Foreign Partners
> **IRS** · Final regulations and removal of temporary regulations. · Published 2002-07-23 · Effective 2002-07-23 · 67 FR 48017
## Document
- **Document number:** 02-18455
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 48017
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-07-23
- **Effective date:** 2002-07-23
- **Treasury docket:** TD 9009
## Abstract

This document contains final regulations on the taxable year of a partnership with foreign partners and tax-exempt partners. The final regulations provide that in certain circumstances the taxable year of a partnership will be determined without regard to the taxable year of certain foreign partners and certain tax-exempt partners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/23/02-18455/taxable-years-of-partner-and-partnership-foreign-partners)
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