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adjustment rules Archive

Partnership Audit and Adjustment Rules FAQs | Resources

TweetShareSharePin0 Shares This series of frequently asked questions (FAQs) provides answers to questions we are hearing from our members about the centralized partnership audit regime under the Bipartisan Budget Act of 2015 (BBA). ALERT: The IRS announced in Rev. Proc. 2020-23 that BBA partnerships, which are normally prohibited from filing an amended return after they
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