Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, offers guidance on P3 arrangements, including those that fall outside the scope of GASB’s ...
The Internal Revenue Service is ramping up its scrutiny of large partnerships, leveraging increased funding under the Inflation Reduction Act of 2022. Processing Content Last year, the IRS announced a ...
On July 29, the IRS issued interim guidance intended to reduce the compliance burdens associated with applying the corporate alternative minimum tax (“CAMT”) to partnerships. In so doing, they ...
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