Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime; Correction
other · IRS · Rule · Published 2019-09-05 · Effective 2019-09-05 · 84 FR 46681
Document
Document number
2019-19126
Federal Register citation
84 FR 46681
CFR reference
26 CFR 301
Type
Rule
Action
Final rule; correction.
Category
other
Sub-agency
IRS
Publication date
2019-09-05
Effective date
2019-09-05
Treasury docket
TD 9839
Abstract
This document contains a correction to a Treasury Decision 9839, which was published in the Federal Register on Thursday, August 9, 2018. Treasury Decision 9839 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).