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Inconsistently Inconsistent: Open Questions on Inconsistent Treatment Under BBA
Published on September 11, 2025
5 minute read
As seen in Procedurally Taxing - Tax Notes Federal
Part 1 - Inconsistently Inconsistent: Open Questions on Inconsistent Treatment Under BBA
In this article, Jenni Black considers what happens if a partner in a Bipartisan Budget Act of 2015 partnership reports inconsistently from the partnership without filing a notice of inconsistent treatment.
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Part 2 - Inconsistently Inconsistent: Open Questions on Inconsistent Treatment Under BBA, Part 2
In this article, Jenni Black continues her discussion of inconsistent treatment under the Bipartisan Budget Act of 2015 by considering how the rules apply to a partner filing inconsistently if that partner is not a partnership.
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