{"abstract":"This document contains final regulations implementing the centralized partnership audit regime. These final regulations affect partnerships for taxable years beginning after December 31, 2017 and ending after August 12, 2018, as well as partnerships that make the election to apply the centralized partnership audit regime to partnership taxable years beginning on or after November 2, 2015, and before January 1, 2018.","action":"Final regulation.","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/2019/02/27/2018-28140.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"84 FR 6468","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on February 27, 2019.","disposition_notes":null,"docket_ids":["TD 9844"],"dockets":[],"document_number":"2018-28140","effective_on":"2019-02-27","end_page":6573,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/02/27/2018-28140.xml","html_url":"https://www.federalregister.gov/documents/2019/02/27/2018-28140/centralized-partnership-audit-regime","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2018-28140?publication_date=2019-02-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-02-27/2018-28140/mods.xml","not_received_for_publication":null,"page_length":106,"page_views":{"count":3936,"last_updated":"2026-10-23 22:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-02-27/pdf/2018-28140.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2018-28140.pdf?1550765717","publication_date":"2019-02-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/02/27/2018-28140.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":{"checked_regulationsdotgov_at":"2019-05-24T16:51:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":6468,"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":"Rule","volume":84}