C - Learning to Fly: The New Partnership Audit Rules: 2018 IRS Solutions Conference
The sun has set on TEFRA. The Bipartisan Budget Act of 2015 ("BBA") partnership audit regulations are in place and in effect. No more extensions and no more delays. Now is the time to fly. These rules will govern any examination of a partnership return filed for a tax year ending in 2018. Discuss the new rules including how to count partners, what an imputed underpayment is, who the partnership representative is, and the changes that may be for your partnership agreement.
Session Date:
December 05, 2018
General: 1.00
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On-Demand
GSCPA Member Price:$39.00
Non-Member Price:$59.00