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.