Rev. Proc. 2021-50, page 844.
Internal Revenue Bulletin 2021-49 · 2026-10-03 edition · updated 2026-10-04 · United States
This document contains a draft Revenue Procedure allowing an eligible partnership to file an amended Form 1065, U.S. Return of Partnership Income, and furnish a corresponding Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., to each of its partners as an alternative option to filing an administrative adjustment request (AAR).
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