Get access to the full feature set - secure document analysis, unlimited questions, and client and project management.

© Marble Technology Inc, 2026.
Privacy Policy&Terms of Service.

Tax Library
US
Internal Revenue Manual
Part 4
Chapter 31

Pass-through Entity Handbook

Chapter 31 - Pass-through Entity HandbookChapter 31 - Pass-through Entity Handbook

Chapter 30 - Lmsb General Procedures Chapter 32 - Abusive Transactions

Section 1 - Introduction Section 2 - Tefra Examinations - Field Office Procedures Section 3 - Tefra Examinations - Cpf Procedures Section 4 - Tefra Administrative Adjustment Request (aar)Section 5 - Investor Level Statute Control (ilsc) Examinations - Field Office Procedures Section 6 - Investor Level Statute Control (ilsc) Pass-through Examinations - Cpf Procedures Section 7 - Tefra Bankruptcy Section 8 - Tefra and Ilsc Examinations - Campus Identity Theft (idt) Procedures Section 9 - Centralized Partnership Audit Regime (bba) Field Examination Procedures Section 10 - Centralized Partnership Audit Regime (bba) Chapter 2/2a-cpf Procedures Section 11 - Other Pte Topics Section 13 - Centralized Partnership Audit Regime (bba) Post Field Examination Procedures

Third party content may be subject to third party copyright. Content cannot be copied or reproduced except as permitted.