" ... analyzes in detail the statutory rules of [section] 6221-[section] 6234 governing the audits of "TEFRA partnerships." The Portfolio also considers briefly the analogous provisions governing the audit procedures for "subchapter S items" (former [section] 6241-former [section] 6245), before their repeal in 1996, and the provisions governing electing large partnerships ([section] 6240-[section] 6255), enacted in 1997."
Title from title screen (viewed March 24, 2015).
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Overview Partnerships covered Key definitions Consistency requirement Statute of limitations Administrative stages of partnership proceeding Judicial stages of partnership proceeding Partner-level proceedings Administrative adjustment request (AAR) Special issues S corporations (prior law) REMICs Electing large partnerships Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.