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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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| Published in: | The Tax lawyer 2018-01, Vol.71 (2), p.313-324 |
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| Main Authors: | , |
| Format: | Article |
| Language: | English |
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| container_end_page | 324 |
| container_issue | 2 |
| container_start_page | 313 |
| container_title | The Tax lawyer |
| container_volume | 71 |
| creator | Cuff, Terence Floyd Hirschfeld, Michael |
| description | 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. |
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| fulltext | fulltext |
| identifier | ISSN: 0040-005X |
| ispartof | The Tax lawyer, 2018-01, Vol.71 (2), p.313-324 |
| issn | 0040-005X 2329-6089 |
| language | eng |
| recordid | cdi_proquest_journals_2049990760 |
| source | ABI/INFORM global; JSTOR Archival Journals and Primary Sources Collection; EBSCOHost: Business Source Ultimate |
| 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 |
| title | 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 |
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