As seen in Procedurally Taxing - Tax Notes Federal
Managing Director Jenni Black recently authored a two-part series for Procedurally Taxing - Tax Notes Federal on the topic of allocating adjustments in a push out election. In the first article, she explores what happens if partnership-related items, as adjusted, would be allocated differently than they were on the original return due to provisions in the partnership agreement.
To read the full article click below:
In part two of the series, Jenni examines complications that may arise in tiered partnerships when allocating adjustments in a push out election.
To read the full article click below:
