Large partnerships :: growth trends and IRS challenges /
The number of large partnerships has more than tripled to 10,099 from tax year 2002 to 2011. Almost two-thirds of large partnerships had more than 1,000 direct and indirect partners, had six or more tiers and/or self reported being in the finance and insurance sector, with many being investment fund...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Novinka,
[2015]
|
| Schriftenreihe: | Business issues, competition and entrepreneurship series.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The number of large partnerships has more than tripled to 10,099 from tax year 2002 to 2011. Almost two-thirds of large partnerships had more than 1,000 direct and indirect partners, had six or more tiers and/or self reported being in the finance and insurance sector, with many being investment funds. The Internal Revenue Service (IRS) audits few large partnerships. Most audits resulted in no change to the partnership's return and the aggregate change was small. Although internal control standards call for information about effective resource use, IRS has not defined what constitutes a large p. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781634637534 1634637534 |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBU-ocn898475428 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 150323s2015 nyuad ob 001 0 eng | ||
| 010 | |a 2020678477 | ||
| 040 | |a DLC |b eng |e rda |e pn |c DLC |d N$T |d E7B |d YDXCP |d EBLCP |d DEBSZ |d IDB |d AGLDB |d OCLCF |d STF |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 914151696 |a 923677497 |a 928196918 | ||
| 020 | |a 9781634637534 |q (ebook) | ||
| 020 | |a 1634637534 | ||
| 020 | |z 9781634637251 | ||
| 035 | |a (OCoLC)898475428 |z (OCoLC)914151696 |z (OCoLC)923677497 |z (OCoLC)928196918 | ||
| 043 | |a n-us--- | ||
| 050 | 0 | 0 | |a HF5616.U5 |
| 072 | 7 | |a BUS |x 001010 |2 bisacsh | |
| 082 | 7 | |a 657.0973 |2 23 | |
| 049 | |a MAIN | ||
| 245 | 0 | 0 | |a Large partnerships : |b growth trends and IRS challenges / |c Francis E. Stephens, editor. |
| 264 | 1 | |a New York : |b Novinka, |c [2015] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Business issues, competition and entrepreneurship | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: LARGE PARTNERSHIPS: WITH GROWING NUMBER OF PARTNERSHIPS, IRS NEEDS TO IMPROVE AUDIT EFFICIENCY; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; LARGE PARTNERSHIPS HAVE GROWN IN NUMBER, SIZE, AND COMPLEXITY SINCE 2002; IRS AUDITS FEW LARGE PARTNERSHIPS DUE TO CHALLENGES PRESENTED BY THE COMPLEXITY OF BOTH THE PARTNERSHIP STRUCTURES AND AUDIT PROCEDURES. | |
| 505 | 8 | |a IRS HAS INITIATED EFFORTS THAT MAY ADDRESS SOME LARGE PARTNERSHIP AUDIT CHALLENGES BUT THEIR POTENTIAL TO HAVE SIGNIFICANT IMPACT IS UNCLEARCONCLUSION; MATTERS FOR CONGRESSIONAL CONSIDERATION; RECOMMENDATIONS FOR EXECUTIVE ACTION; AGENCY COMMENTS AND OUR EVALUATION; APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY; APPENDIX II: ADDITIONAL DATA ON NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIPS; APPENDIX III: DATA ON AUDITS OF LARGE PARTNERSHIPS AND LARGE CORPORATE RETURNS; Chapter 2: LARGE PARTNERSHIPS: CHARACTERISTICS OF POPULATION AND IRS AUDITS; AGENCY COMMENTS. | |
| 505 | 8 | |a ENCLOSURE I: NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIP RETURNSENCLOSURE II: NUMBER OF IRS AUDITS OF LARGE PARTNERSHIP RETURNS AND THE CHARACTERISTICSOF THOSE AUDITS; Blank Page; INDEX. | |
| 520 | |a The number of large partnerships has more than tripled to 10,099 from tax year 2002 to 2011. Almost two-thirds of large partnerships had more than 1,000 direct and indirect partners, had six or more tiers and/or self reported being in the finance and insurance sector, with many being investment funds. The Internal Revenue Service (IRS) audits few large partnerships. Most audits resulted in no change to the partnership's return and the aggregate change was small. Although internal control standards call for information about effective resource use, IRS has not defined what constitutes a large p. | ||
| 610 | 1 | 0 | |a United States. |b Internal Revenue Service |x Rules and practice. |
| 610 | 1 | 7 | |a United States. |b Internal Revenue Service |2 fast |
| 650 | 0 | |a Business enterprises |z United States |x Auditing. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Financial. |2 bisacsh | |
| 650 | 7 | |a Business enterprises |x Auditing |2 fast | |
| 651 | 7 | |a United States |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq | |
| 655 | 7 | |a Rules |2 fast | |
| 700 | 1 | |a Stephens, Francis E., |e editor. | |
| 776 | 0 | 8 | |i Print version: |t Large partnerships. |d New York : Novinka, [2015] |z 9781634637251 |w (DLC) 2015301641 |
| 830 | 0 | |a Business issues, competition and entrepreneurship series. |0 http://id.loc.gov/authorities/names/no2009119442 | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBU |q FWS_PDA_EBU |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=929637 |3 Volltext |
| 938 | |a EBL - Ebook Library |b EBLB |n EBL2084753 | ||
| 938 | |a ebrary |b EBRY |n ebr11001254 | ||
| 938 | |a EBSCOhost |b EBSC |n 929637 | ||
| 938 | |a YBP Library Services |b YANK |n 12219144 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBU | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBU-ocn898475428 |
|---|---|
| _version_ | 1816796916933984256 |
| adam_text | |
| any_adam_object | |
| author2 | Stephens, Francis E. |
| author2_role | edt |
| author2_variant | f e s fe fes |
| author_facet | Stephens, Francis E. |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HF5616 |
| callnumber-raw | HF5616.U5 |
| callnumber-search | HF5616.U5 |
| callnumber-sort | HF 45616 U5 |
| callnumber-subject | HF - Commerce |
| collection | ZDB-4-EBU |
| contents | LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: LARGE PARTNERSHIPS: WITH GROWING NUMBER OF PARTNERSHIPS, IRS NEEDS TO IMPROVE AUDIT EFFICIENCY; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; LARGE PARTNERSHIPS HAVE GROWN IN NUMBER, SIZE, AND COMPLEXITY SINCE 2002; IRS AUDITS FEW LARGE PARTNERSHIPS DUE TO CHALLENGES PRESENTED BY THE COMPLEXITY OF BOTH THE PARTNERSHIP STRUCTURES AND AUDIT PROCEDURES. IRS HAS INITIATED EFFORTS THAT MAY ADDRESS SOME LARGE PARTNERSHIP AUDIT CHALLENGES BUT THEIR POTENTIAL TO HAVE SIGNIFICANT IMPACT IS UNCLEARCONCLUSION; MATTERS FOR CONGRESSIONAL CONSIDERATION; RECOMMENDATIONS FOR EXECUTIVE ACTION; AGENCY COMMENTS AND OUR EVALUATION; APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY; APPENDIX II: ADDITIONAL DATA ON NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIPS; APPENDIX III: DATA ON AUDITS OF LARGE PARTNERSHIPS AND LARGE CORPORATE RETURNS; Chapter 2: LARGE PARTNERSHIPS: CHARACTERISTICS OF POPULATION AND IRS AUDITS; AGENCY COMMENTS. ENCLOSURE I: NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIP RETURNSENCLOSURE II: NUMBER OF IRS AUDITS OF LARGE PARTNERSHIP RETURNS AND THE CHARACTERISTICSOF THOSE AUDITS; Blank Page; INDEX. |
| ctrlnum | (OCoLC)898475428 |
| dewey-full | 657.0973 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0973 |
| dewey-search | 657.0973 |
| dewey-sort | 3657.0973 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04264cam a2200589 i 4500</leader><controlfield tag="001">ZDB-4-EBU-ocn898475428</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |||||||||||</controlfield><controlfield tag="008">150323s2015 nyuad ob 001 0 eng </controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a"> 2020678477</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DLC</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">DLC</subfield><subfield code="d">N$T</subfield><subfield code="d">E7B</subfield><subfield code="d">YDXCP</subfield><subfield code="d">EBLCP</subfield><subfield code="d">DEBSZ</subfield><subfield code="d">IDB</subfield><subfield code="d">AGLDB</subfield><subfield code="d">OCLCF</subfield><subfield code="d">STF</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">914151696</subfield><subfield code="a">923677497</subfield><subfield code="a">928196918</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781634637534</subfield><subfield code="q">(ebook)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1634637534</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9781634637251</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)898475428</subfield><subfield code="z">(OCoLC)914151696</subfield><subfield code="z">(OCoLC)923677497</subfield><subfield code="z">(OCoLC)928196918</subfield></datafield><datafield tag="043" ind1=" " ind2=" "><subfield code="a">n-us---</subfield></datafield><datafield tag="050" ind1="0" ind2="0"><subfield code="a">HF5616.U5</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS</subfield><subfield code="x">001010</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">657.0973</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">Large partnerships :</subfield><subfield code="b">growth trends and IRS challenges /</subfield><subfield code="c">Francis E. Stephens, editor.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York :</subfield><subfield code="b">Novinka,</subfield><subfield code="c">[2015]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Business issues, competition and entrepreneurship</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: LARGE PARTNERSHIPS: WITH GROWING NUMBER OF PARTNERSHIPS, IRS NEEDS TO IMPROVE AUDIT EFFICIENCY; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; LARGE PARTNERSHIPS HAVE GROWN IN NUMBER, SIZE, AND COMPLEXITY SINCE 2002; IRS AUDITS FEW LARGE PARTNERSHIPS DUE TO CHALLENGES PRESENTED BY THE COMPLEXITY OF BOTH THE PARTNERSHIP STRUCTURES AND AUDIT PROCEDURES.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">IRS HAS INITIATED EFFORTS THAT MAY ADDRESS SOME LARGE PARTNERSHIP AUDIT CHALLENGES BUT THEIR POTENTIAL TO HAVE SIGNIFICANT IMPACT IS UNCLEARCONCLUSION; MATTERS FOR CONGRESSIONAL CONSIDERATION; RECOMMENDATIONS FOR EXECUTIVE ACTION; AGENCY COMMENTS AND OUR EVALUATION; APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY; APPENDIX II: ADDITIONAL DATA ON NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIPS; APPENDIX III: DATA ON AUDITS OF LARGE PARTNERSHIPS AND LARGE CORPORATE RETURNS; Chapter 2: LARGE PARTNERSHIPS: CHARACTERISTICS OF POPULATION AND IRS AUDITS; AGENCY COMMENTS.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">ENCLOSURE I: NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIP RETURNSENCLOSURE II: NUMBER OF IRS AUDITS OF LARGE PARTNERSHIP RETURNS AND THE CHARACTERISTICSOF THOSE AUDITS; Blank Page; INDEX.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The number of large partnerships has more than tripled to 10,099 from tax year 2002 to 2011. Almost two-thirds of large partnerships had more than 1,000 direct and indirect partners, had six or more tiers and/or self reported being in the finance and insurance sector, with many being investment funds. The Internal Revenue Service (IRS) audits few large partnerships. Most audits resulted in no change to the partnership's return and the aggregate change was small. Although internal control standards call for information about effective resource use, IRS has not defined what constitutes a large p.</subfield></datafield><datafield tag="610" ind1="1" ind2="0"><subfield code="a">United States.</subfield><subfield code="b">Internal Revenue Service</subfield><subfield code="x">Rules and practice.</subfield></datafield><datafield tag="610" ind1="1" ind2="7"><subfield code="a">United States.</subfield><subfield code="b">Internal Revenue Service</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Business enterprises</subfield><subfield code="z">United States</subfield><subfield code="x">Auditing.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS</subfield><subfield code="x">Accounting</subfield><subfield code="x">Financial.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Business enterprises</subfield><subfield code="x">Auditing</subfield><subfield code="2">fast</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">United States</subfield><subfield code="2">fast</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Rules</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Stephens, Francis E.,</subfield><subfield code="e">editor.</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="t">Large partnerships.</subfield><subfield code="d">New York : Novinka, [2015]</subfield><subfield code="z">9781634637251</subfield><subfield code="w">(DLC) 2015301641</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Business issues, competition and entrepreneurship series.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2009119442</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBU</subfield><subfield code="q">FWS_PDA_EBU</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=929637</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBL - Ebook Library</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL2084753</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ebrary</subfield><subfield code="b">EBRY</subfield><subfield code="n">ebr11001254</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">929637</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">12219144</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBU</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| genre | Rules fast |
| genre_facet | Rules |
| geographic | United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq |
| geographic_facet | United States |
| id | ZDB-4-EBU-ocn898475428 |
| illustrated | Illustrated |
| indexdate | 2024-11-26T14:49:17Z |
| institution | BVB |
| isbn | 9781634637534 1634637534 |
| language | English |
| lccn | 2020678477 |
| oclc_num | 898475428 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBU |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Novinka, |
| record_format | marc |
| series | Business issues, competition and entrepreneurship series. |
| series2 | Business issues, competition and entrepreneurship |
| spelling | Large partnerships : growth trends and IRS challenges / Francis E. Stephens, editor. New York : Novinka, [2015] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Business issues, competition and entrepreneurship Includes bibliographical references. Print version record. LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: LARGE PARTNERSHIPS: WITH GROWING NUMBER OF PARTNERSHIPS, IRS NEEDS TO IMPROVE AUDIT EFFICIENCY; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; LARGE PARTNERSHIPS HAVE GROWN IN NUMBER, SIZE, AND COMPLEXITY SINCE 2002; IRS AUDITS FEW LARGE PARTNERSHIPS DUE TO CHALLENGES PRESENTED BY THE COMPLEXITY OF BOTH THE PARTNERSHIP STRUCTURES AND AUDIT PROCEDURES. IRS HAS INITIATED EFFORTS THAT MAY ADDRESS SOME LARGE PARTNERSHIP AUDIT CHALLENGES BUT THEIR POTENTIAL TO HAVE SIGNIFICANT IMPACT IS UNCLEARCONCLUSION; MATTERS FOR CONGRESSIONAL CONSIDERATION; RECOMMENDATIONS FOR EXECUTIVE ACTION; AGENCY COMMENTS AND OUR EVALUATION; APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY; APPENDIX II: ADDITIONAL DATA ON NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIPS; APPENDIX III: DATA ON AUDITS OF LARGE PARTNERSHIPS AND LARGE CORPORATE RETURNS; Chapter 2: LARGE PARTNERSHIPS: CHARACTERISTICS OF POPULATION AND IRS AUDITS; AGENCY COMMENTS. ENCLOSURE I: NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIP RETURNSENCLOSURE II: NUMBER OF IRS AUDITS OF LARGE PARTNERSHIP RETURNS AND THE CHARACTERISTICSOF THOSE AUDITS; Blank Page; INDEX. The number of large partnerships has more than tripled to 10,099 from tax year 2002 to 2011. Almost two-thirds of large partnerships had more than 1,000 direct and indirect partners, had six or more tiers and/or self reported being in the finance and insurance sector, with many being investment funds. The Internal Revenue Service (IRS) audits few large partnerships. Most audits resulted in no change to the partnership's return and the aggregate change was small. Although internal control standards call for information about effective resource use, IRS has not defined what constitutes a large p. United States. Internal Revenue Service Rules and practice. United States. Internal Revenue Service fast Business enterprises United States Auditing. BUSINESS & ECONOMICS Accounting Financial. bisacsh Business enterprises Auditing fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Rules fast Stephens, Francis E., editor. Print version: Large partnerships. New York : Novinka, [2015] 9781634637251 (DLC) 2015301641 Business issues, competition and entrepreneurship series. http://id.loc.gov/authorities/names/no2009119442 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=929637 Volltext |
| spellingShingle | Large partnerships : growth trends and IRS challenges / Business issues, competition and entrepreneurship series. LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; LARGE PARTNERSHIPS: GROWTH TRENDS AND IRS CHALLENGES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: LARGE PARTNERSHIPS: WITH GROWING NUMBER OF PARTNERSHIPS, IRS NEEDS TO IMPROVE AUDIT EFFICIENCY; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; ABBREVIATIONS; BACKGROUND; LARGE PARTNERSHIPS HAVE GROWN IN NUMBER, SIZE, AND COMPLEXITY SINCE 2002; IRS AUDITS FEW LARGE PARTNERSHIPS DUE TO CHALLENGES PRESENTED BY THE COMPLEXITY OF BOTH THE PARTNERSHIP STRUCTURES AND AUDIT PROCEDURES. IRS HAS INITIATED EFFORTS THAT MAY ADDRESS SOME LARGE PARTNERSHIP AUDIT CHALLENGES BUT THEIR POTENTIAL TO HAVE SIGNIFICANT IMPACT IS UNCLEARCONCLUSION; MATTERS FOR CONGRESSIONAL CONSIDERATION; RECOMMENDATIONS FOR EXECUTIVE ACTION; AGENCY COMMENTS AND OUR EVALUATION; APPENDIX I: OBJECTIVES, SCOPE, AND METHODOLOGY; APPENDIX II: ADDITIONAL DATA ON NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIPS; APPENDIX III: DATA ON AUDITS OF LARGE PARTNERSHIPS AND LARGE CORPORATE RETURNS; Chapter 2: LARGE PARTNERSHIPS: CHARACTERISTICS OF POPULATION AND IRS AUDITS; AGENCY COMMENTS. ENCLOSURE I: NUMBER AND CHARACTERISTICS OF LARGE PARTNERSHIP RETURNSENCLOSURE II: NUMBER OF IRS AUDITS OF LARGE PARTNERSHIP RETURNS AND THE CHARACTERISTICSOF THOSE AUDITS; Blank Page; INDEX. United States. Internal Revenue Service Rules and practice. United States. Internal Revenue Service fast Business enterprises United States Auditing. BUSINESS & ECONOMICS Accounting Financial. bisacsh Business enterprises Auditing fast |
| title | Large partnerships : growth trends and IRS challenges / |
| title_auth | Large partnerships : growth trends and IRS challenges / |
| title_exact_search | Large partnerships : growth trends and IRS challenges / |
| title_full | Large partnerships : growth trends and IRS challenges / Francis E. Stephens, editor. |
| title_fullStr | Large partnerships : growth trends and IRS challenges / Francis E. Stephens, editor. |
| title_full_unstemmed | Large partnerships : growth trends and IRS challenges / Francis E. Stephens, editor. |
| title_short | Large partnerships : |
| title_sort | large partnerships growth trends and irs challenges |
| title_sub | growth trends and IRS challenges / |
| topic | United States. Internal Revenue Service Rules and practice. United States. Internal Revenue Service fast Business enterprises United States Auditing. BUSINESS & ECONOMICS Accounting Financial. bisacsh Business enterprises Auditing fast |
| topic_facet | United States. Internal Revenue Service Rules and practice. United States. Internal Revenue Service Business enterprises United States Auditing. BUSINESS & ECONOMICS Accounting Financial. Business enterprises Auditing United States Rules |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=929637 |
| work_keys_str_mv | AT stephensfrancise largepartnershipsgrowthtrendsandirschallenges |