# Election Into the Partnership Audit Regime Under the Bipartisan Budget Act of 2015
> **IRS** · Temporary regulations. · Published 2016-08-05 · Effective 2016-08-05 · 81 FR 51795
## Document
- **Document number:** 2016-18638
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 51795
- **CFR reference:** 26 CFR 301
- **Publication date:** 2016-08-05
- **Effective date:** 2016-08-05
- **Treasury docket:** TD 9780
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/08/05/2016-18638/election-into-the-partnership-audit-regime-under-the-bipartisan-budget-act-of-2015)
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