Article 22 Aug 2017 Tax Court Ruling On Redemption Of Partnership Interest By Foreign Partner May Allow For Refund Opportunity United States Tax
Article 16 Aug 2017 Rejecting A Revenue Ruling, Tax Court Rules That Foreign Partner Is Not Subject To U.S. Tax On Redemption Of Partnership Interest United States Tax
Article 28 Jul 2017 IRS Issues Memorandum To Examiners On Early Elections For New Partnership Audit Rules United States Tax
Article 21 Jul 2017 Treasury Identifies Eight Regulations Subject To Modification And Potential Repeal United States Tax
Article 27 Jun 2017 Proposed Regulations Lay Out Framework For Future Partnership Audits And Collection United States Tax
Article 23 Jun 2017 Court Rejects Business Purpose In Related Partnership Installment Sale United States Tax
Article 06 Apr 2017 Resulting Partnership May Use Partial Netting Approach For Certain Section 704(C) Allocations United States Tax
Article 28 Mar 2017 Physician's Share Of LLC Income Treated As Passive And Not Subject To Self-Employment Tax United States Tax
Article 10 Mar 2017 Tax Court Denies Partnership Loss Deduction For Lack Of Evidence Of Basis United States Tax
Article 15 Feb 2017 Temporary And Final Rules Focus On Transfers Of Property By US Persons To Partnerships With Related Foreign Partners United States Tax
Article 19 Oct 2016 IRS Issues Final, Temporary And Reproposed Regulations On Disguised Sales And Liability Allocations United States Tax
Article 21 Jan 2014 IRS Issues Proposed Regulations Addressing Related Party Rules And Overlapping Risk Of Loss United States Tax
Article 21 Jan 2014 Proposed Regulations Disallow Start-Up Expenditure Deductions For Terminated United States Tax
Article 20 Jan 2014 Tax Court Holds Unvested Partnership Interest Is A Capital Interest United States Tax