IRS issues final regulations excepting some partnership-related items from centralized partnership audit regime

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December 9, 2022
2022-1837

The IRS has issued final regulations (TD 9969) that except certain partnership-related items from the centralized partnership audit regime and provide alternatives that will apply to the Service's examination of excepted items. (For background, see Tax Alert 2020-2822.) A Tax Alert is forthcoming.

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