{"abstract":"This document contains proposed regulations implementing the centralized partnership audit regime. This document withdraws and reproposes certain portions of proposed regulations implementing the centralized partnership audit regime that have not been finalized to reflect the changes made by the Technical Corrections Act of 2018, contained in Title II of the Consolidated Appropriations Act of 2018 (TTCA). The proposed regulations affect partnerships with respect to partnership taxable years beginning after December 31, 2017, as well as partnerships that make the election under the Bipartisan Budget Act of 2015 (BBA), to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015 and before January 1, 2018.","action":"Notice of proposed rulemaking; notice of public hearing; withdrawal and partial withdrawal of notices 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/2018/08/17/2018-17614.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"83 FR 41954","comment_url":null,"comments_close_on":"2018-10-01","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by October 1, 2018. Outlines of topics to be discussed at the public hearing scheduled for October 9, 2018, at 10 a.m. must be received by October 1, 2018.","disposition_notes":null,"docket_ids":["REG-136118-15, REG-119337-17","REG-118067-17","REG-120232-17 and REG-120233-17"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":9,"comment_start_date":"2018-08-17","updated_at":"2023-03-01T03:00:22.474-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2018-0020-0001","allow_late_comments":null,"id":"IRS-2018-0020-0001","comment_end_date":"2018-10-02","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2018-0020","title":"Centralized Partnership Audit Regime"}],"document_number":"2018-17614","effective_on":null,"end_page":42015,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2018/08/17/2018-17614.xml","html_url":"https://www.federalregister.gov/documents/2018/08/17/2018-17614/centralized-partnership-audit-regime","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2018-17614?publication_date=2018-08-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2018-08-17/2018-17614/mods.xml","not_received_for_publication":null,"page_length":62,"page_views":{"count":3754,"last_updated":"2026-08-26 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2018-08-17/pdf/2018-17614.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2018-17614.pdf?1534191320","publication_date":"2018-08-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2018/08/17/2018-17614.txt","regulation_id_number_info":{"1545-BO04":{"issue":"201810","html_url":"https://www.federalregister.gov/regulations/1545-BO04/centralized-partnership-audit-regime-procedural-provisions","title":"Centralized Partnership Audit Regime--Procedural Provisions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201810&RIN=1545-BO04&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BO03":{"issue":"201810","html_url":"https://www.federalregister.gov/regulations/1545-BO03/rules-related-to-the-centralized-partnership-audit-regime","title":"Rules Related to the Centralized Partnership Audit Regime","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201810&RIN=1545-BO03&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BO03","1545-BO04"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO03/rules-related-to-the-centralized-partnership-audit-regime","title":"Rules Related to the Centralized Partnership Audit Regime"},"comments_count":9,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0020","supporting_documents_count":0,"docket_id":"IRS-2018-0020","document_id":"IRS-2018-0020-0001","regulation_id_number":"1545-BO03","title":"Centralized Partnership Audit Regime","checked_regulationsdotgov_at":"2023-03-01T08:00:21Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":41954,"subtype":null,"title":"Centralized Partnership Audit Regime","toc_doc":"Centralized Partnership Audit Regime","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":83}