The Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”) set forth in the Internal Revenue Code (the “Code”) a public approval requirement for private activity bonds to qualify as ...

The Tax Equity and Fiscal Responsibility Act of 1982 (“TEFRA”) radically changed the way the IRS audits partnerships. Among other things, TEFRA provides a series of timing rules that the IRS ...

The new law, which will go into effect starting in 2018, repeals the partnership audit rules of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and the electing large partnership rules.

In Field Attorney Advice 20145001F, the IRS concluded that the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), P.L. 97-248, does not apply to employment tax or worker classification ...

That something was the Tax Equity and Fiscal Responsibility Act of 1982, which closed income-tax loopholes and increased excise taxes on cigarettes and phone service.

As a result, the Notice of Final Partnership Administrative Adjustment (FPAA) that the IRS issued under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) 2 procedures was invalid. BBA ...

One can see why, as the Tax Reform Act of 1986 came close to meeting all the criteria of good fiscal policy. ... in the Tax Equity and Fiscal Responsibility Act of 1982.

Some of the compromises, such as the Tax Equity and Fiscal Responsibility Act of 1982, slightly reduced the benefits of ACRS, but the broad contours of ERTA remained.

The next time you hear Paul Ryan, Eric Cantor, Michele Bachmann, or Rick Perry wax nostalgic for the good old, tax-cutting, government-drowning Reagan days of yore, consider tweeting the following ...