[{"articleAbstract":"Campaign seeks to create a uniform state-by-state regime that aligns with changes to federal partnership audits.","articleByline":"By Eileen Reichenberg Sherr, CPA, CGMA","articleTitle":"Why states need to enact MTC model statute in 2020","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/mar/multistate-tax-commission-model-federal-partnership-audits"},"sortDate":"2020-03-01T05:00:00.000-05:00"},{"articleAbstract":"Family mobile home business\u0027s promissory notes were not includible in income, the Tax Court holds.","articleByline":"By Maria M. Pirrone, CPA, LL.M.","articleTitle":"$8.7 million partnership income adjustment by IRS disallowed","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2020/mar/partnership-income-adjustment-by-irs-disallowed"},"sortDate":"2020-03-01T05:00:00.000-05:00"},{"articleAbstract":"The AICPA has asked Treasury and the IRS to clarify that reporting relief on certain reporting under Sec. 465 will also apply to S corporations.","articleByline":"By Julia Woislaw","articleTitle":"AICPA requests clarity on Sec. 465 reporting relief","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2020/feb/irs-sec-465-reporting-relief-23023"},"sortDate":"2020-02-19T14:30:00.000-05:00"}]