Department of Treasury February 27, 2019 – Federal Register Recent Federal Regulation Documents

Notice of Inflation Adjustments for Civil Money Penalties
Document Number: C1-2018-27784
Type: Rule
Date: 2019-02-27
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
Centralized Partnership Audit Regime
Document Number: 2018-28140
Type: Rule
Date: 2019-02-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
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.