The New IRS Partnership Audit Rules – Significant Changes on the Horizon Require Attention

  Written by Steven N. Smith, CPA, JD The Bipartisan Budget Act of 2015, enacted on November 2, 2015, includes significant changes in IRS rules regarding the tax examinations of partnerships. The new rules are generally effective for partnership taxable years beginning after December 31, 2017, but early application of the rules may be elected […]

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