Issue for the New Partnership Audit Procedures Raised in TEFRA Case

The Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”) procedures were intended to make it easier for the IRS to audit partnership tax returns. TEFRA failed to deliver. The rules are nuanced and hard to apply. The new partnership ….. The post Issue for the New Partnership Audit Procedures Raised in TEFRA Case appeared first on Houston Tax Attorney.
Source: Houston Tax Attorney

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