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Biden Proposed Changes To Taxation Of Partnerships

Published: June 14, 2022

Biden Administration proposed limited changes to taxation of partnerships.1. Prevent Basis Shifting by Related Partners, 2. Amend the Bipartisan Budget Act of 2015’s Centralized Partnership Audit Regime. Proposal would be effective date of enactment all open taxable years.

Source: natlawreview.com

Related Topics:

Partnership Audit RegimeBiden AdministrationPrevent Basis ShiftingBipartisan Budget ActPartnership AuditIncorporate ChaptersCentralized Partnership AuditInternal RevenueTaxable IncomeAudit RulesEpreciable Or Amortizable AssetsEction 754Fair Market ValueUlly Taxable TransactionEction 6225