Insights
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.
To read the full article click below:
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.
To read the full article click below:
Latest Articles
Insights
Published April 21, 2026
Unrelated Business Income: What Every Not‑for‑Profit Needs to Know
Read More
Insights
Published April 16, 2026
Turning Technology Investments into Measurable Business Results
Read More
Insights
Published April 16, 2026
Why Growing HVAC Companies Rethink Their Systems Before Growth Slows Them Down
Read More
Insights
Published April 15, 2026
When ERP Starts Thinking: Inside Priority’s aiERP
Read More

