# Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime
> **IRS** · Final regulation and removal of temporary regulations. · Published 2018-08-09 · Effective 2018-08-09 · 83 FR 39331
## Document
- **Document number:** 2018-17002
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 39331
- **CFR reference:** 26 CFR 301
- **Publication date:** 2018-08-09
- **Effective date:** 2018-08-09
- **Treasury docket:** TD 9839
## Abstract

This document contains final regulations regarding the designation and authority of the partnership representative under the centralized partnership audit regime, which was enacted into law on November 2, 2015 by section 1101 of the Bipartisan Budget Act of 2015 (BBA). These final regulations affect partnerships for taxable years beginning after December 31, 2017. This document also contains final regulations and removes temporary regulations regarding the election to apply the centralized partnership audit regime to partnership taxable years beginning after November 2, 2015 and before January 1, 2018 under section 1101(g)(4) of the BBA. These final regulations affect partnerships for taxable years beginning after November 2, 2015 and before January 1, 2018.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/08/09/2018-17002/partnership-representative-under-the-centralized-partnership-audit-regime-and-election-to-apply-the)
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