Ballard Spahr: IRS Allows Partnerships To File Amended Returns To Claim Immediate Expensing For Qualified Improvement Property | Practical Law

Ballard Spahr: IRS Allows Partnerships To File Amended Returns To Claim Immediate Expensing For Qualified Improvement Property | Practical Law

This law firm publication by Ballard Spahr discusses recent IRS issued Rev. Proc. 2020-23 which allows certain types of partnerships to file amended tax returns to obtain retroactive tax benefits provided in the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

Ballard Spahr: IRS Allows Partnerships To File Amended Returns To Claim Immediate Expensing For Qualified Improvement Property

by Ballard Spahr LLP
Published on 13 Apr 2020
This law firm publication by Ballard Spahr discusses recent IRS issued Rev. Proc. 2020-23 which allows certain types of partnerships to file amended tax returns to obtain retroactive tax benefits provided in the Coronavirus Aid, Relief, and Economic Security (CARES) Act.