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- Title
PRACTICAL EFFECTS OF THE NEW IRS AUDIT AND COLLECTION PROCEDURES FOR PARTNERSHIPS.
- Authors
NEWMARK, NORMAN S.
- Abstract
The article discusses the impact/s of the latest audit and collection procedures for taxation purposes implemented by the U.S. Internal Revenue Service (IRS) for partnerships. Also cited are the new rules on pass-thru items, the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), the Bipartisan Budget Act of 2015, and the Tax Technical Corrections Act of 2018.
- Subjects
TAXATION of business partnerships; UNITED States. Internal Revenue Service; BUSINESS partnerships; UNITED States tax laws; PASS through entities; UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982
- Publication
Journal of the Missouri Bar, 2019, Vol 75, Issue 4, p180
- ISSN
0026-6485
- Publication type
Article