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Audit procedures for pass-through entities

Author: Steven R Mather; Tax Management Inc.,; Bloomberg BNA,
Publisher: Arlington, VA : Tax Management, [2014]- ©2014-
Series: Tax management portfolios, 624-3rd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... analyzes in detail the statutory rules of [section] 6221-[section] 6234 governing the audits of "TEFRA partnerships." The Portfolio also considers briefly the analogous provisions governing the audit procedures for "subchapter S items" (former [section] 6241-former [section] 6245), before their repeal in 1996, and the provisions governing electing large partnerships ([section] 6240-[section] 6255), enacted in  Read more...
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Additional Physical Format: Online version:
Mather, Steven R., 1957-
Audit procedures for pass-through entities.
Arlington, VA : Tax Management, ©2009-
(OCoLC)60396220
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: Steven R Mather; Tax Management Inc.,; Bloomberg BNA,
ISBN: 9781633590038 1633590038
OCLC Number: 900083818
Notes: Kept up to date by replacement pages.
"This portfolio revises and supersedes 624-2nd T.M."
"Bloomberg BNA"--Cover.
Description: volumes (loose-leaf) ; 28 cm.
Contents: Detailed analysis. I. Overview --
II. Partnerships covered --
III. Key definitions --
IV. Consistency requirement --
V. Statute of limitations --
VI. Administrative stages of partnership proceeding --
VII. Judicial stages of partnership proceeding --
VIII. Partner-level proceedings --
IX. Administrative adjustment request (AAR) --
X. Special issues --
XI. S corporations (prior law) --
XII. REMICs --
XIII. Electing large partnerships --
Table of worksheets --
Bibliography.
Series Title: Tax management portfolios, 624-3rd.
Responsibility: by Steven R. Mather, Esq. (Kajan Mather and Barish, A Professional Corporation, Beverly Hills, California).

Abstract:

" ... analyzes in detail the statutory rules of [section] 6221-[section] 6234 governing the audits of "TEFRA partnerships." The Portfolio also considers briefly the analogous provisions governing the audit procedures for "subchapter S items" (former [section] 6241-former [section] 6245), before their repeal in 1996, and the provisions governing electing large partnerships ([section] 6240-[section] 6255), enacted in 1997.

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