other · IRS · Rule · Published 2019-02-27 · Effective 2019-02-27 · 84 FR 6468
Document
Document number
2018-28140
Federal Register citation
84 FR 6468
CFR reference
26 CFR 301
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2019-02-27
Effective date
2019-02-27
Treasury docket
TD 9844
Abstract
This document contains final regulations implementing the centralized partnership audit regime. These final regulations affect partnerships for taxable years beginning after December 31, 2017 and ending after August 12, 2018, as well as partnerships that make the election to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015, and before January 1, 2018.