Logo for print Skip to main content

Regulations Reveal IRS’ Views On Partnership Audit Regime

Elizabeth McGinley and Steven Lorch write for Law360 that the preamble to final Treasury Department regulations for the federal partnership audit regime, and the regulations themselves, provide insight into how the IRS views push-out elections, alternative procedures for amending tax returns and its authority to determine when a partnership ceases to exist.

Download the entire article from Law360 below.