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 April 10, 2026
Interested in Value-Based Care? Ask Your Accountant
Read More
Insights
Published April 08, 2026
The Future of Manufacturing: Using AI to Reclaim What We’ve Always Valued
Read More
Insights
Published April 08, 2026
Rebuilding the Manufacturing Workforce by Rebuilding Community
Read More
Insights
Published April 07, 2026
2025 Music Catalog Valuations Top $13 Billion
Read More

