I have created my own Resource Pack with custom Music Disc music, while testing it out I have noticed that there is no sound drop-off and the volume stays the same no matter where I am.
I have tested it in 1.8 and it works fine.
(the inside of my folder looks like this "assets\minecraft\sounds\records" and the discs have been properly named like 13.ogg and far.ogg)
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violine1101
migrated
Thank you for your report!
We're actually already tracking this issue in MC-146721, so I resolved and linked this ticket as a duplicate.
However, that ticket has already been resolved. Depending on the resolution, that can mean that it either will be fixed in the next version, or that it is not considered a bug and won't be fixed.
If you haven't already, you might like to make use of the search feature in the future to see if the issue has already been reported.