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- Title
American Bar Association Section of Taxation Comments Regarding Capital Accounts and Basis with Respect to Proposed Regulations Implementing the Partnership Audit Procedures Enacted as Part of the Bipartisan Budget Act of 2015.
- Abstract
The article offers a comment by the American Bar Association Section of Taxation related to capital accounts and basis on proposed regulations for implementing the partnership audit procedures as enacted under the Bipartisan Budget Act of 2015 in the U.S. Topics include audit provisions of the Tax Equity and Fiscal Responsibility Act of 1982; rules for the judicial review of partnership and audit adjustments; and adjustments for imputed underpayment attributable.
- Subjects
UNITED States; AMERICAN Bar Association. Section of Taxation; TAXATION of business partnerships; AUDITING; UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982; JUDICIAL review; LAW
- Publication
Tax Lawyer, 2018, Vol 71, Issue 2, p313
- ISSN
0040-005X
- Publication type
Article