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Expert Analysis

New Partnership Audit Regulations Shift IRS Focus

By Julia Turk (January 19, 2018, 11:30 AM EST) -- For the first time in 30 years, Congress has passed significant changes to partnership audit rules. Specifically, the existing partnership audit rules under the Tax Equity and Fiscal Responsibility Act ("TEFRA") have been repealed and replaced by new partnership audit rules, enacted under the Bipartisan Budget Act ("BBA")....

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