View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO00 | Publication ID: Spring 2019 |
Title: Centralized Partnership Audit Rules | |
Abstract:
Basis and capital account guidance under IRC sections 6225 and 6226. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 6225 26 U.S.C. 6226 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-118067-17 (Final) Drafter attorney: Allison Carmody (202) 317-5256 Reviewer attorney: Richard Probst (202) 317-5044 Treasury attorney: Bryan Rimmke (202) 622-1005 PSI:B03 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BO03, Related to 1545-BO04 | |
Agency Contact: Allison R. Carmody General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5313, Washington, DC 20224 Phone:202 317-5256 Fax:855 591-7866 Email: allison.r.carmody@irscounsel.treas.gov |