FPAA

(redirected from Final Partnership Administrative Adjustment)
AcronymDefinition
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 ?
Penalties, interest, and additions to tax are paid by each partner in the year of the final partnership administrative adjustment (FPAA).
8 (2013), a taxpayer did not petition the Tax Court in a timely manner following receipt of a Final Partnership Administrative Adjustment (FPAA).
The IRS issued a final partnership administrative adjustment to Chemtech I in 2006 and Chemtech II in 2007.
Although the notice of "final partnership administrative adjustment" is sometimes referred to as the equivalent of a 90-day letter, neither it nor the other forms routinely used in partnership proceedings (e.g., Forms 870-P of Forms 870-P (AD)) are listed in the preamble to the proposed regulations.
97-248, and issued a final partnership administrative adjustment disallowing the tax loss.
In 2004 the IRS sent the partners a notice of final partnership administrative adjustment (FPAA) to that effect for tax year 2000.
(10) Such items are adjusted through partnership-level procedures, which typically involve the issuance of a notice of proposed adjustment with respect to the partnership's items, followed later by a notice of final partnership administrative adjustment. (11) The latter notice may be contested in court.
On April 10, 2006, the IRS issued a Final Partnership Administrative Adjustment that increased the capital gain on the sale by $4,567,949.
In 2005, before the six-year statute of limitations period had expired, the IRS issued a Notice of Final Partnership Administrative Adjustment reducing the basis of the property to zero, thereby increasing Bakersfield's gain by more than $16 million.
modified, 11/8/05, the plaintiff filed a motion for summary judgment, asserting that the IRS failed to issue a Notice of Final Partnership Administrative Adjustment (FPAA) within the Sec.
In April 1990, the IRS disallowed loss and deduction items for GIA's equipment-leasing activities in a Notice of Final Partnership Administrative Adjustment. Attorney R represented Ps and petitioned the Tax Court for readjustment of the taxes.
Additionally, the TMP would have to file the AAR before the Service issues a final partnership administrative adjustment (FPAA), if a partnership audit is under way.
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