The Tax Court held it lacked jurisdiction over the Sec. 6226(b) deadline for filing a petition for readjustment of partnership items under the Tax Equity and Fiscal Responsibility Act’s regime, and ...
The Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”) radically changed the way the IRS audits partnerships. Among other things, TEFRA provides a series of timing rules that the IRS is to ...
So it’s Super Bowl Week. Super Bowl LV, to be exact. Shouldn’t be that big of deal in Chicago, because the Bears have missed the cut LIII times. But I did run across an item of interest to people who ...
The Fifth Circuit held that IRC § 6229(a) sets no deadline by which the IRS must issue an FPAA (final partnership administrative adjustment). Its interpretation of the relationship between the ...
Partnership tax controversies are unique animals. Subject to an exception for small partnerships with 10 or less individual partners, partnerships are subject to a specialized set of examination and ...
The primary amendments introduced by the the Films and Publications Amendment Act 11 of 2019 (FPAA), which came into effect 1March, are the regulation of the online distribution of films, games and ...
LONDON — Anadigm Ltd., a field-programmable analog array (FPAA) developer formerly known as Anadyne Microelectronics Ltd., has secured about $14 million in second-round funding. Executives said the ...
Crewe-based programmable logic company Anadigm has added filter synthesis to its field programmable analogue array (FPAA) configuration software. The new FilterDesigner tool – included free with the ...
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