Partnership Tax

IRS Regulations, Partnership, Partnership Tax

Treasury Department and IRS Target Partnership Basis-Shifting Transactions

By TL Fahring Jun 21, 2024
Partnership Tax

Partnership Formations and the Income-Company Exception

By Jason B. Freeman Mar 10, 2022
Partnership Tax, Securities

Transfers of Stock or Securities to Investment Partnerships: A Dangerous Exception Lurking for the Unwary

By Freeman Law Jun 01, 2021
Partnership Tax

The IRS Practice Unit Focuses on Sale of a Partnership Interest

By Jason B. Freeman Mar 15, 2021
Partnership Tax

IRS Publishes Proposed BBA Regulations on Special Enforcement Matters

By Jason B. Freeman Dec 02, 2020
Partnership Tax, Tax Court, The-Tax-Court-in-Brief Insights

Recent TEFRA Partnership Tax Litigation

By Jason B. Freeman Aug 10, 2020
Audit, Partnership Tax

A Summary of the New IRS Appeals Procedures under the Centralized Partnership Audit Regime

By Jason B. Freeman Mar 18, 2020
Partnership Tax

“Hot Assets” and the Sale or Exchange of Partnership Interests

By Jason B. Freeman Jan 07, 2020
Cross-Border Tax Insights, International Tax, Offshore Tax, Partnership Tax, Tax Reform

New Changes Are Coming to Partnership Withholding

By Freeman Law Aug 01, 2018
Business Litigation, Partnership Tax

Should You “86” the BBA?

By Freeman Law Jul 17, 2018
Partnership Tax

The New Partnership Audit Rules: An Expansive Scope and Penalty Defenses

By Jason B. Freeman Jun 02, 2017
Partnership Tax

Why (Nearly) Every Partnership Agreement Should be Amended?

By Jason B. Freeman May 21, 2017
Audit, Partnership Tax

The Evolution of Partnerships and Partnership Audits

By Jason B. Freeman Sep 11, 2016
Cross-Border Tax Insights, International Tax, Partnership Tax

Partnership Foreign Tax Withholding Obligations

By Jason B. Freeman Aug 22, 2016
Partnership Tax

Major Changes are in Store for the Partnership Audit Rules

By Jason B. Freeman Apr 26, 2016