New partnership tax audit rules took effect on January 1, 2018. Ignore these rules at your own peril. Under the approach of the new rules, tax liability arising from partnership audit adjustments can be imposed on the partnership rather than the partners, which represents a significant departure from the historic treatment of a partnership as a pass-through entity, and has the potential to significantly alter the economic arrangement of the partners. Receive an overview of the new rules and their practical implications in transactions involving partnerships, LLCs and other joint ventures.
June 21, 2018
Georgia Society of CPAs
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