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.
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