Examples of New Partnership Audit Rules in a sentence
Understanding the New Partnership Audit Rules ..........................
New Partnership Audit Rules ProjectThe Bipartisan Budget Act of 2015 (Pub.
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This cooperation shall include making available to the Tax Matters Representative such personal information of the Member (including confidential tax information) as may reasonably be deemed necessary by the Tax Matters Representative in connection with the audit and subsequent administrative and judicial proceedings under the New Partnership Audit Rules.
The following subsections discuss the discretization of the operator D(u) in (39).3.1. Discretization of D1(u).
Since the Company is treated as a “partnership” for federal income tax purposes, the New Partnership Audit Rules apply to the Company.
Jim Nitsche, New Partnership Audit Rules Will Require Changes to Existing Partnership Agreements, LBA Bar Briefs (Oct.
If the Company is otherwise eligible, the Company shall, if approved by the Required Majority, file a timely annual election in connection with the filing of its tax return to have the Company opt out of the New Partnership Audit Rules in the manner provided in Code § 6221(b).
Some analysts have questioned whether the purposes for which FMF and Section 1206 can be used are as different as described by DOD.
BryantThe Bipartisan Budget Act of 2015 establishes new rules (the “New Partnership Audit Rules”) for the conduct of federal income tax audits of partnerships and the assessment and collection of income taxes resulting from such audits.This article provides a brief summary of certain aspects of the New Partnership Audit Rules and also raises a few related issues to be considered by partnerships, partners and prospective investors in partnerships.