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- Title
New Partnership Audit Regime: Opt-Out, Push-Out, or Pay-Up?
- Authors
Horowitz, Mitchell I.; Marks, Gregory M.
- Abstract
The article discusses the opt-out and push-out elections that are available under the U.S. Treasury's proposed regulations which were issued in January 2017, and it mentions the American Bipartisan Budget Act of 2015 which deals with the audit activities of partnerships and tax deficiencies and collections. The U.S. Internal Revenue Service and the Section of Taxation of the American Bar Association are examined, along with underpayments and multi-member operating agreements.
- Subjects
UNITED States; BUSINESS partnerships; AUDITING laws; TAX elections; UNITED States. Dept. of the Treasury; GOVERNMENT regulation; BUDGET laws; TAX deficiency; UNITED States. Internal Revenue Service; BUSINESS partnership laws
- Publication
Florida Bar Journal, 2017, Vol 91, Issue 10, p55
- ISSN
0015-3915
- Publication type
Article