"Tax Management Portfolio, The Partnership Audit Rules Under the Bipartisan Budget Act, No. 629-1st, discusses the rules enacted by the Bipartisan Budget Act of 2015 that govern partnership audits and adjustments. The Portfolio addresses procedural issues, including those relating to the partnership representative and the steps involved with an audit and judicial review. The Portfolio also discusses the various ways in which an adjustment might be taken into account, which may affect the amount that must be paid and who bears the benefits or burdens of an adjustment."
Formatted Contents Note
Detailed Analysis. BBA Audit Rules Scope of BBA Partnership Representative Consistent Returns Treatment of Adjustments Made as a Result of an IRS Audit Administrative Adjustment Requests (AARs) Amendments to Schedules K-1 Taxes, Withholding and Reporting Obligations Not Imposed Under Chapter 1 Controlled Foreign Corporations and Passive Foreign Investment Companies BBA Audit Procedures Working Papers.
Source of Description
Description based on contents viewed on September 3, 2020; title from description page.