Challenging the Validity of a Push-Out Election Under BBA Is the Push-Out Election a PRI

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Challenging the Validity of a Push-Out Election Under BBA: Is the Push-Out Election a PRI?

As seen in Tax Notes

In this article, the first of a three-part series, Managing Director Jennifer Black examines how the IRS may determine if a partnership’s push-out election is invalid.

To read the full article click here:

Explore the second and third article of the series for more information on partnership push-out elections.

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In Focus Resource Center > Insights