Finanse publiczne · 17/08/2018

IRS Proposes Regulations for Centralized Partnership Audit Regime

The IRS has released proposed regulations implementing the centralized partnership audit regime, which will affect partnerships with taxable years starting after December 31, 2017, and those that elected to apply the regime before January 1, 2018, under the Bipartisan Budget Act of 2015.

Source: Federal Register — Department of the TreasuryOpen original release →

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