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Internal Revenue Manual
Part 4 — Examining Process · Chapter 31. Pass-Through Entity Handbook
12 entries
IRM 4.31.1
Introduction
IRM 4.31.2
TEFRA Examinations - Field Office Procedures
IRM 4.31.3
TEFRA Examinations - CPF Procedures
IRM 4.31.4
TEFRA Administrative Adjustment Request (AAR)
IRM 4.31.5
Investor Level Statute Control (ILSC) Examinations - Field Office Procedures
IRM 4.31.6
Investor Level Statute Control (ILSC) Pass-Through Examinations - CPF Procedures
IRM 4.31.7
TEFRA Bankruptcy
IRM 4.31.8
TEFRA and ILSC Examinations - Campus Identity Theft (IDT) Procedures
IRM 4.31.9
Centralized Partnership Audit Regime (BBA) Field Examination Procedures
IRM 4.31.10
Centralized Partnership Audit Regime (BBA) Chapter 2/2A-CPF Procedures
IRM 4.31.11
Other PTE Topics
IRM 4.31.13
Centralized Partnership Audit Regime (BBA) Post Field Examination Procedures