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FPAAField-Programmable Analog Array
FPAAFellow, Professionnel d'Assurance Agréé (French: Fellow, Chartered Insurance Professional; Canada)
FPAAFinal Partnership Administrative Adjustment (IRS)
FPAAFairmount Park Art Association (Philadelphia, PA)
FPAAFresh Produce Association of the Americas
FPAAFlorida Prosecuting Attorneys Association
FPAAFire Protection Association of Australia
FPAAFacility Project Approval Agreement (US NIH)
FPAAFuture Professional Atheletes of America (youth sports; Jefferson, GA)
References in periodicals archive ?
2) So, there are many reasons to consider using an FPAA for sensor signal conditioning and processing.
The court found that the second FPAA was not a reproduction of the first, noting that none of the adjustments in the second FPAA were identical to those in the first, and the two FPAAs were issued to different entities.
In short, for the forgoing reasons, the court ruled that Home Concrete did not satisfy its disclosure requirement pursuant to the safe harbor provision of Code [section] 6501(e)(1)(A)(ii) and was therefore subject to the FPAA assessment filed by the Government.
Napoliello claimed that only partnership items were involved and the IRS should have made a direct computational adjustment based on the FPAA rather than issuing a deficiency notice.
Therefore, the IRS's rebanee on Summit's representations was not unreasonable, the Form 872-P signed by Gjelde was effective to extend the bmitation period for Summit, and, consequently, the FPAA issued to Summit was timely.
21, 2008), the district court ruled in favor of the IRS, ruling that an overstatement of basis is an omission of gross income under IRC section 650I(e)(1)(A) and that the FPAA was within the six-year statute of limitations.
13, 2004, the IRS issued an FPAA claiming the partnership was a sham, disallowing all income, deductions, gains and losses; treating partnership transactions as individual partner transactions; and assigning no basis for partnership interests.
In Rovakat, LLC, (3) a partnership challenged the disallowances of losses it attributed to Swiss francs transactions as well as the 40% accuracy-related penalties levied in an FPAA.