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The only constant in partnership taxation seems to be change. This session will highlight certain recent federal tax developments affecting partnerships and their partners. This session is designed to cover considerations that arise in reporting and transactions involving partnerships and may include the following: amended returns and the centralized partnership audit regime (BBA), potential international considerations and related reporting requirements and the impact of partnership liabilities on partner basis.
Learning Objectives:
Compare current developments occurring in the field of federal partnership taxation
Apply insight into practical considerations, opportunities, and concerns regarding federal partnership taxation
Analyze updates on international reporting and other important issues