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 ...

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 ...

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.

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.

The ratio in the final deal — the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) — was $3 in spending cuts for every $1 in tax increases. It sounded persuasive at the time.

Economist Arthur Laffer told his clients on July 26, 1982, that the Tax Equity and Fiscal Responsibility Act, which raised taxes by about one percent of GDP, “will stifle economic recovery ...