The IRS has issued final regulations implementing the centralized partnership audit regime. The final regulations, among other items, make changes to: – the definition of item or amount with respect to the partnership; – the definition of partner’s return; and – notification requirements. Item or amount with respect to the partnership The final regulations revise […]
The post Final Partnership Audit Regime Regulations Issued (T.D. 9844) appeared first on Tax & Accounting Blog.