[{"articleTitle":"Bridging the gap: GILTI and AAA","page":{"path":"/issues/2021/feb/bridging-gap-gilti-aaa"}},{"articleTitle":"When does the centralized partnership audit regime not apply to partnership-related items?","page":{"path":"/issues/2021/feb/centralized-partnership-audit-regime-related-items"}},{"articleTitle":"Ensuring that allocations of LLC tax items are respected","page":{"path":"/issues/2021/feb/ensuring-allocations-llc-tax-items-respected"}},{"articleTitle":"IRS memorandum illustrates application of Sec. 704(c) anti-abuse rule","page":{"path":"/issues/2021/feb/irs-memorandum-anti-abuse-rule"}}]