American Bar Association Section of Taxation Comments Regarding Capital Accounts and Basis with Respect to Proposed Regulations Implementing the Partnership Audit Procedures Enacted as Part of the Bipartisan Budget Act of 2015

These comments ("Comments") are submitted on behalf of the American Bar Association Section of Taxation (the "Section") and have not been approved by the House of Delegates or the Board of Governors of the American Bar Association. Accordingly, they should not be construed as rep...

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Bibliographic Details
Published in:The Tax lawyer 2018-01, Vol.71 (2), p.313-324
Main Authors: Cuff, Terence Floyd, Hirschfeld, Michael
Format: Article
Language:English
Subjects:
Accounting and auditing
Attorneys
Audits
Bar associations
Basis (Taxation)
Bipartisanship
Book value
Budgets
Committees
Judicial reviews
Laws, regulations and rules
Partnership agreements
Partnership interest
Partnerships
Proposals
Regulation
Simplification
Tax audits
Tax increases
Tax regulations
Taxation
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Summary:These comments ("Comments") are submitted on behalf of the American Bar Association Section of Taxation (the "Section") and have not been approved by the House of Delegates or the Board of Governors of the American Bar Association. Accordingly, they should not be construed as representing the position of the American Bar Association.
ISSN:0040-005X
2329-6089