Sec. 301.9100-22T Time, form, and manner of making the election under section 1101(g)(4) of the Bipartisan Budget Act of 2015 for returns filed for partnership taxable years beginning after November 2, 2015 and before January 1, 2018 (removed).
[Added by T.D. 9780, 81 FR 51795-51798, Aug. 5, 2016. Removed by T.D. 9839, 83 FR 39331-39351, Aug. 9, 2018.]