# Centralized Partnership Audit Regime
> **IRS** · Final regulation. · Published 2019-02-27 · Effective 2019-02-27 · 84 FR 6468
## Document
- **Document number:** 2018-28140
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 6468
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/02/27/2018-28140/centralized-partnership-audit-regime)
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