Partial Disposition Audit Guidance
- thomasyeates4
- Nov 12, 2019
- 1 min read
Updated: May 19, 2020
The LB&I Concept Unit of the Internal Revenue Service recently issued a guide for examining taxpayers electing to recognize a partial disposition of a building. Not only does it provide a roadmap for an examination but it provides a good primer for the process and reporting of a loss on a partial disposition of real property.

Comments