Insights
B-B-A, Easy as A-M-T
Published on February 09, 2026
5 minute read
As Seen in Procedurally Taxing - Tax Notes Federal
B-B-A, Easy as A-M-T, Part 1
In this article, the first of a two-part series, Managing Director Jenni Black examines the interaction between the alternative minimum tax and the additional reporting year tax when computing a partner’s total chapter 1 tax for the reporting year, in situations in which the partnership has made an election to push out the adjustments to its partners under the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015.
B-B-A, Easy as A-M-T, Part 2
Explore the second article of the series by clicking below.
Latest Articles
Insights
Published November 13, 2026
From Outlook to Action: Highlights from Citrin Cooperman’s 2026 New England Economic Summit
Read More
Insights
Published November 12, 2026
Getting Your Habitat Affiliate’s Financial House in Order: Conversations with John Eusanio and Izett Barnett
Read More
Insights
Published November 12, 2026
'Tis the Season for Charitable Donations and Tax Deductions
Read More
Insights
Published November 12, 2026
Tax Planning Should Start Before a South Florida Real Estate Investment Is Made to Optimize Outcomes
Read More

