International Tax Review: UK asks Canada for advice on trade model post-Brexit | International Tax Review: Brisal ECJ case examines Portuguese withholding tax on interest payments | Accounting Today: CIMA CEO Charles Tilley Steps Down | Tax-News: Tax-News.com: US Files WTO Complaint Against Chinese Raw Material Duties | International Tax Review: Tax practitioners warned of increasing data theft | International Tax Review: Tax advisers arrested in offshore trusts investigation | Accounting Today: Group Files Complaint against Trump with IRS | Accounting Today: IRS Revises Procedures for Change in Accounting for Money Market Gains and Losses |
The New Partnership Audit Rules and Its Implications (MLCO63Z)
Updates on the Revocation of TEFRA and the New Partnership Audit Rules.
The Bipartisan Budget Act of 2015 (BBA) includes certain changes to the rules that govern federal tax audits of the entities that are treated as partnerships for US federal income tax purposes. These new rules have replaced the long-standing regimes for auditing partnerships under the Electing Large Partnership (“ELP”) and the Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”) rules.
This webinar by expert speaker Haleh C. Naimi will provide an overview of the changes from revocation of the TEFRA partnership audit rules, and the implications and issues partnerships and their tax representatives should consider post the new partnership audit rules.
Review of current partnership audit rules
Overview of the new partnership audit rules
The key features of the new audit regime
Procedural and substantive issues with the new audit regime
Who will be affected?
Impact on partnership agreements?
Litigation issues and tips
NASBA & IRS Category of Study: Taxes
Who Should Attend
This webinar will provide valuable assistance to all personnel in:
CPAs and Enrolled Agents
Finance and Accounting Professionals
Accounting and taxation firms
Law firms dealing with tax issues
Small business owners
*Single User Price. For multiple users please call 1-800-223-8720
Haleh Naimi is a tax and bankruptcy attorney representing individuals and businesses (ranging in size from small to middle-market) in complex tax, bankruptcy and commercial litigation matters throughout California and New York. She has lectured on tax controversy issues involving collection an...
Disclaimer: The content herein does not represent any association between IRS and Eli Financial LLC. IRS neither endorses any product of Eli Financial LLC nor warrants accuracy of the content hereto.