1545-BN95 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Centralized Partnership Audit Regime: International Tax Rules

These proposed rules will help clarify the interaction of the new centralized partnership audit regime with various international tax regimes.  Specifically, the proposed rules are intended to provide clarity with respect to the interaction of certain aspects of the centralized partnership audit regime with certain aspects of the foreign tax credit regime and with certain aspects of the withholding regimes under chapters 3 and 4 of the Code.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other 26 CFR 301.6221 26 CFR 301.6225 26 CFR 301.6226 26 CFR 301.6227 26 CFR 301.6241 ... 26 U.S.C. 6221 26 U.S.C. 6225 26 U.S.C. 6226 26 U.S.C. 6227 26 U.S.C. 6241 26 U.S.C. 1463 26 U.S.C. 7805 No NPRM 11/30/2017 82 FR 56765 NPRM Comment Period End 01/29/2018 Final Action 09/00/2019 REG-119337-17 Drafting attorneys: Ronald M. Gootzeit (202) 317-6937; Larry Pounders (202) 317-6936; and Subin Seth (202) 317-6942 Reviewing attorney: Carol B. Tan (202) 317-3800 Treasury attorney: Lindsay Kitzinger (202) 622-1341 CC:INTL No None No Yes No No 1545-BN77 Related to Ronald Gootzeit M. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 ronald.m.gootzeit@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4567, Washington DC 20224 Larry Pounders Jr. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6934 larry.r.pounders@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224 Alan Williams S. Attorney 1545 Internal Revenue Service IRS 202 317-6933 alan.s.williams@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224