White & Case partner Kevin Spencer and associates Christina Culver and Sean Lyons published an article for the Real Estate Finance Journal, providing an overview of partnership audits and guidance for tax practitioners.
The authors describe how partnership audits under the Bipartisan Budget Act of 2015 (BBA) differ from earlier audits under the Tax Equity and Fiscal Responsibility Act of 1982, sharing key takeaways to ensure that practitioners are aligned with BBA procedures.
Read the full article here.
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