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Jonathan Horn
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For years, everyone involved with audits of partnership tax returns (tax professionals, the IRS and the taxpayers themselves) have complained about the often complicated and unclear Tax Equity and Fiscal Responsibility Act (TEFRA) rules. Disputes between the IRS and partnerships, as well as between the various partners, often dragged on... Continue reading
Posted Aug 26, 2016 at AICPA Insights
By now, most CPAs have heard of FATCA (Foreign Account Tax Compliance Act), which requires foreign financial entities to report information on their U.S. account holders to the IRS. In return, the U.S. (in some cases) is sharing information on accounts held in this country by foreign nationals with the... Continue reading
Posted Dec 11, 2015 at AICPA Insights
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Dec 9, 2015