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Searching Content indexed under Audit by Gary Karch ordered by Published Date Descending.
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Prescriptions Of The Blue Book On The New Partnership Audit Rules
In November 2015, the Bipartisan Budget Act of 2015 instituted a new regime for federal tax audits of entities treated as partnerships for US federal income tax purposes effective 2018.
United States
24 May 2016
2
New Partnership Audit Rules Impact Both Existing And New Partnership And LLC Operating Agreements
Certain small partnerships are eligible to elect out of the provisions altogether for a given taxable year, with the result that any adjustments to such a partnership's items can be made only at the partner level.
United States
8 Dec 2015
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