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Tax Equity and Fiscal Responsibility Act (TEFRA)
TEFRA
Tax Equity & Fiscal Responsibility Act
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Forms and Instructions
Relevant Forms
Form 13751
Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts
Form 13775
Tax Check Waiver
Web Links
IRS.gov Web Site
Partnership - Audit Technique Guide - Chapter 13 - TEFRA (Revised 10-2007)
Related Topic Links
Appeal Rights
Examination