Treatment of Special Enforcement Matters; Correction
other · IRS · Rule · Published 2023-01-05 · Effective 2023-01-05 · 88 FR 756
Document
Document number
2022-28593
Federal Register citation
88 FR 756
CFR reference
26 CFR 301
Type
Rule
Action
Final rule; correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2023-01-05
Effective date
2023-01-05
Treasury docket
TD 9969
Abstract
This document contains corrections to a final regulation (TD 9969) that was published in the Federal Register on December 9, 2022. This document contains final regulations that except certain partnership-related items from the centralized partnership audit regime created by the Bipartisan Budget Act of 2015, and sets forth alternative rules that will apply to the examination of excepted items by the IRS.