This week we look at:

Tacit consent given for filing of joint tax return
“Money number” adjustments related to partnership items give rise to positive imputed adjustment
Entity type, not exempt vs. taxable status, is the key factor in determining if partner is an eligible partner for BBA opt out

An audio only version of this week’s broadcast can be downloaded or streamed below.

You can download a file with articles for this week’s developments can be downloaded below.