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- Title
American Bar Association Section of Taxation Comments on Proposed Regulations Implementing the Partnership Audit Procedures Enacted as Part of the Bipartisan Budget Act of 2015.
- Abstract
The article offers comments of the American Bar Association's Section of Taxation on proposed regulations for implementing partnership audit procedures, enacted under the 2015 U.S. Bipartisan Budget Act. Topics include new rules for partnership audits and judicial review of partnership audit adjustments under the Bipartisan Budget Act; and the Association's recommendations on topics like fiduciary responsibility rules under Employee Retirement Income Security Act, and a deficiency dividend.
- Subjects
TAXATION of business partnerships -- Law &; legislation; AUDITING laws; EMPLOYEE Retirement Income Security Act of 1974; AMERICAN Bar Association. Section of Taxation; UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982
- Publication
Tax Lawyer, 2018, Vol 71, Issue 2, p219
- ISSN
0040-005X
- Publication type
Article