Partnership audit rules under the Bipartisan Budget Act / Katherine Kraus, Allen Matkins Leck Gamble Mallory & Natsis LLP, Los Angeles, CA.
2020
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Items
Details
Title
Partnership audit rules under the Bipartisan Budget Act / Katherine Kraus, Allen Matkins Leck Gamble Mallory & Natsis LLP, Los Angeles, CA.
Added Corporate Author
Imprint
[Arlington, Va.] : Bloomberg Tax & Accounting, [2020]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 629.
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.
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.
Summary
"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."
Source of Description
Description based on contents viewed on September 3, 2020; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in