The Resource Audit procedures for pass-through entities, Steven R. Mather

Audit procedures for pass-through entities, Steven R. Mather

Label
Audit procedures for pass-through entities
Title
Audit procedures for pass-through entities
Statement of responsibility
Steven R. Mather
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... analyzes in detail the statutory rules of [section] 6221-[section] 6234 governing the audits of "TEFRA partnerships." The Portfolio also considers briefly the analogous provisions governing the audit procedures for "subchapter S items" (former [section] 6241-former [section] 6245), before their repeal in 1996, and the provisions governing electing large partnerships ([section] 6240-[section] 6255), enacted in 1997."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1957-
http://library.link/vocab/creatorName
Mather, Steven R.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 624-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
624-3rd
http://library.link/vocab/subjectName
  • Auditing
  • Partnership
Label
Audit procedures for pass-through entities, Steven R. Mather
Instantiates
Publication
Note
Title from title screen (viewed March 24, 2015)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview -- Partnerships covered -- Key definitions -- Consistency requirement -- Statute of limitations -- Administrative stages of partnership proceeding -- Judicial stages of partnership proceeding -- Partner-level proceedings -- Administrative adjustment request (AAR) -- Special issues -- S corporations (prior law) -- REMICs -- Electing large partnerships -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60396220
System details
Mode of access: World Wide Web
Label
Audit procedures for pass-through entities, Steven R. Mather
Publication
Note
Title from title screen (viewed March 24, 2015)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Overview -- Partnerships covered -- Key definitions -- Consistency requirement -- Statute of limitations -- Administrative stages of partnership proceeding -- Judicial stages of partnership proceeding -- Partner-level proceedings -- Administrative adjustment request (AAR) -- Special issues -- S corporations (prior law) -- REMICs -- Electing large partnerships -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60396220
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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