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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. US
    3. Internal Revenue Manual
    4. Part 4
    5. Chapter 31

    Chapter 31 - Pass-through Entity Handbook

    Browse Chapter 31 - Pass-through Entity Handbook
    in: Chapter 31 - Pass-through Entity Handbook
    Previous Chapter 30 - Lmsb General ProceduresNext Chapter 32 - Abusive Transactions
    Section 1 - IntroductionSection 10 - Centralized Partnership Audit Regime (bba) Chapter 2/2a-cpf ProceduresSection 11 - Other Pte TopicsSection 13 - Centralized Partnership Audit Regime (bba) Post Field Examination ProceduresSection 2 - Tefra Examinations - Field Office ProceduresSection 3 - Tefra Examinations - Cpf ProceduresSection 4 - Tefra Administrative Adjustment Request (aar)Section 5 - Investor Level Statute Control (ilsc) Examinations - Field Office ProceduresSection 6 - Investor Level Statute Control (ilsc) Pass-through Examinations - Cpf ProceduresSection 7 - Tefra BankruptcySection 8 - Tefra and Ilsc Examinations - Campus Identity Theft (idt) ProceduresSection 9 - Centralized Partnership Audit Regime (bba) Field Examination Procedures
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