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Election out of the Centralized Partnership Audit Regime (in English)
The Law Library
Synopsis "Election out of the Centralized Partnership Audit Regime (in English)"
Election Out of the Centralized Partnership Audit Regime (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Election Out of the Centralized Partnership Audit Regime (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations regarding the implementation of certain portions of section 1101 of the Bipartisan Budget Act of 2015 (BBA), which was enacted into law on November 2, 2015. Section 1101 of the BBA repeals the current rules governing partnership audits and replaces them with a new centralized partnership audit regime that, in general, assesses and collects tax at the partnership level. This document provides final regulations for electing out of the centralized partnership audit regime. The final regulations affect partnerships for taxable years beginning after December 31, 2017. This book contains: - The complete text of the Election Out of the Centralized Partnership Audit Regime (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section
