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IRS.gov Website
Publication 541
taxmap/pubs/p541-008.htm#en_us_publink1000143

Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA)(p13)

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The TEFRA partnership audit procedures were repealed and do not apply to tax years beginning after 2017. The Bipartisan Budget Act of 2015 (BBA) is effective for partnership tax years beginning after 2017.
TEFRA is the common acronym used for a set of consolidated examination, processing, and judicial procedures which determine the tax treatment of partnership items at the partnership level for partnerships and limited liability companies (LLCs) that file as partnerships. TEFRA created the unified partnership audit and litigation procedures (TEFRA partnership procedures) of Internal Revenue Code sections 6221 through 6234 (prior to the amendments by BBA). For additional information on TEFRA partnership procedures, see the January 2016 revision of Pub. 541.