ADMINISTRATIVE

REG–105005–16, page 380. This document contains proposed regulations pursuant to section 1101(g)(4) of the Bipartisan Budget Act of 2015 regarding an election to apply the new partnership audit regime enacted by that act to certain returns of a partnership. The regulations provide the time, form, and manner for making this election. The regulations affect any partnership that wishes to elect to have the new partnership audit regime apply to its returns filed for certain taxable years beginning before January 1, 2018.

T.D. 9785, page 361. These final regulations define terms in the Internal Revenue Code relating to the marital status of taxpayers.