'Brilliant' Substitute Offered for BBA's Flawed Push-Out Method

Tax Notes

"As both the IRS and practitioners come to the conclusion that the new entity-level partnership audit rules -- specifically the push-out method -- are worse than the rules under TEFRA, two lawyers have devised a 'brilliant' proposal that could influence staffers of the tax-writing committees as they draft technical corrections to the flawed regime."

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Todd Gluth Partner, San Diego
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