Insights
I Want My Two Dollars: Correcting a Prior Imputed Underpayment
Published on June 09, 2026
5 minute read
As Seen in Procedurally Taxing - Tax Notes Federal
In this three-part series, Managing Director and contributing author for Procedurally Taxing Jenni Black discusses methods by which a partnership under the Bipartisan Budget Act of 2015 could get a refund for an imputed underpayment that it paid and later realized was incorrectly calculated.
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