Statute of Limitations Considerations Under the BBA

Tax Notes Federal

Robert Carney co-authored the article "Statute of Limitations Considerations Under the BBA" published in Tax Notes Federal on April 17, 2023. 

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In this article, Carney and Dawson explain how the centralized partnership audit regime creates problematic anomalies in the statute of limitations provisions, and they suggest how partnership agreements can be drafted or amended to avoid those procedural pitfalls and ensure that the intended economic results are achieved.

Copyright 2023 Robert T. Carney and James P. Dawson. All rights reserved.

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