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- Title
New Partnership Examination Procedures Designed to Simplify Will Cause Complications and Additional IRS Scrutiny of Large Partnerships.
- Authors
Toscher, Steven; Kalinski, Jonathan
- Abstract
The article offers information on the Internal Revenue Services (IRS) partnership examination. Topic discussed include the Bipartisan Budget Act of 2015 (BBA), the Tax Equity and Fiscal Responsibility Act (TEFRA) rules, and Electing Large Partnership (ELP) rules. Also mentioned is Tax Matters Partner (TMP).
- Subjects
UNITED States; UNITED States. Internal Revenue Service; BUDGET laws; TAX incidence; TAXATION of business partnerships; BUSINESS partnerships; TAX laws
- Publication
Journal of Tax Practice & Procedure, 2015, Vol 17, Issue 6, p23
- ISSN
1529-9279
- Publication type
Article