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Election of Partnership Level Tax Treatment
IRC section 6231(a)(1)(B)(ii) allows small partnerships to elect to be treated under the unified audit and litigation procedures. Form 8893 will allow IRS to better track these elections by providing a standardized format for this election.
Form #:   8893
Agency:  Department of the Treasury
Bureau:  Internal Revenue Service
Common Name:   Election of Partnership Level Tax Treatment
  TYPE PAGES SIZE (KB) CAPABILITY WHAT'S
NEEDED
pdf Both Form and Instructions   40 [2] Printable Only Adobe Reader Download  

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