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The Oct. 3, 2017 column reviewed the new partnership level audit rules (New Rules) which are effective for tax years beginning after Dec. 31, 2017. See “Overview of the New Partnership Level Audit Rules,” N.Y.L.J. (Oct. 3, 2017). This column discusses considerations for existing or new partnership agreements under the New Rules. See The Bipartisan Budget Act of 2015, Public Law No. 114-74 (Nov. 2, 2015).
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