{"abstract":"This document contains proposed regulations implementing 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. These proposed regulations provide rules addressing how certain international rules operate in the context of the centralized partnership audit regime, including rules relating to the withholding of tax on foreign persons, withholding of tax to enforce reporting on certain foreign accounts, and the treatment of creditable foreign tax expenditures of a partnership.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2017/11/30/2017-25740.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"82 FR 56765","comment_url":"https://www.regulations.gov/commenton/IRS-2017-0018-0001","comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by January 29, 2018.","disposition_notes":null,"docket_ids":["REG-119337-17"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2017-11-30","updated_at":"2024-11-07T00:42:17.580-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2017-0018-0001","allow_late_comments":true,"id":"IRS-2017-0018-0001","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2017-0018","title":"Centralized Partnership Audit Regime: International Tax Rules (REG-119337-17)"}],"document_number":"2017-25740","effective_on":null,"end_page":56779,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/11/30/2017-25740.xml","html_url":"https://www.federalregister.gov/documents/2017/11/30/2017-25740/centralized-partnership-audit-regime-international-tax-rules","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-25740?publication_date=2017-11-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-11-30/2017-25740/mods.xml","not_received_for_publication":null,"page_length":15,"page_views":{"count":2548,"last_updated":"2026-09-20 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-11-30/pdf/2017-25740.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-25740.pdf?1511963122","publication_date":"2017-11-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/11/30/2017-25740.txt","regulation_id_number_info":{"1545-BN95":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BN95/centralized-partnership-audit-regime-international-tax-rules","title":"Centralized Partnership Audit Regime: International Tax Rules","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BN95&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN95"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN95/centralized-partnership-audit-regime-international-tax-rules","title":"Centralized Partnership Audit Regime: International Tax Rules"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2017-0018","supporting_documents_count":0,"docket_id":"IRS-2017-0018","document_id":"IRS-2017-0018-0001","regulation_id_number":"1545-BN95","title":"Centralized Partnership Audit Regime: International Tax Rules (REG-119337-17)","checked_regulationsdotgov_at":"2024-11-08T01:00:07Z"},"regulations_dot_gov_url":"https://www.regulations.gov/commenton/IRS-2017-0018-0001","significant":false,"signing_date":null,"start_page":56765,"subtype":null,"title":"Centralized Partnership Audit Regime: International Tax Rules","toc_doc":"International Tax Rules","toc_subject":"Centralized Partnership Audit Regime:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":82}