The process of implementing NBAP
has over time led to a
The IRS begins the process by sending an NBAP
to any partner entitled to notice; see Sec.
NBAP's Rick Welts puts the best face on the end of Jordan's reign, stressing that other teams will now have a better chance to break the Bulls' stranglehold on the championship and raise their own profiles and merchandise sales.
Licensees say nothing has been said by NBAP about what, if any, adjustments will be made to their deals.
Term accounted for 72% of the total life NBAP (up from 68% in 2011).
Disability products accounted for 21% of voluntary NBAP.
301.6231 (a)(7)-1(k) (2) states that if a notice of the beginning of an administrative proceeding (NBAP) (discussed below) is mailed before the date on which a statement of designation, resignation or revocation is filed, the Service may disregard the statement until 30 days after it is filed.
At the beginning of a partnership administrative proceeding, the Service issues a NBAP at the partnership level.
Total disability sales were $1,367 billion in 2013 and accounted for 21 percent of voluntary NBAP
again this year.
These unified audit proceedings allow the IRS to issue a Notice of Beginning of Administrative Procedure (NBAP
) to the TMP to start the unified audit procedures.
Term accounted for 72 percent of the total life NBAP
(up from 68 percent in 2011).