2021-03769: Treatment of Special Enforcement Matters; Hearing
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This document provides a notice of public hearing on proposed regulations to except certain partnership-related items from the centralized partnership audit regime that was created by the Bipartisan Budget Act of 2015 and sets forth alternative rules that will apply.
The agency’s own summary, as published.
What this changes
Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.
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