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Analysis

Partnership 'Pull-In' Option Eases Burdens Of Audit Regime

By Amy Lee Rosen (March 28, 2018, 8:42 PM EDT) -- Amendments to the consolidated partnership audit regime that allow partners to pay taxes through the partnership without filing amended individual income tax returns could greatly reduce administrative burdens on partners and the Internal Revenue Service while possibly lowering the interest the IRS charges on underpayments....

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