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TREAS/IRS RIN: 1545-BN95 Publication ID: Spring 2019 
Title: Centralized Partnership Audit Regime: International Tax Rules 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 301.6221    26 CFR 301.6225    26 CFR 301.6226    26 CFR 301.6227    26 CFR 301.6241    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 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   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/30/2017  82 FR 56765   
NPRM Comment Period End  01/29/2018 
Final Action  09/00/2019 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Energy Effects: Statement of Energy Effects planned as required by Executive Order 13211.  Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BN77 
Agency Contact:
Ronald M. Gootzeit
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ronald.m.gootzeit@irscounsel.treas.gov

Larry Pounders Jr.
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Email: larry.r.pounders@irscounsel.treas.gov

Subin Seth
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942
Email: subin.seth@irscounsel.treas.gov