IRS to Issue Proposed Regs Addressing the Pillar Two GloBE Model Rules
The IRS has announced that it will issue proposed regs addressing how certain Code provisions, including the foreign tax credit …
The IRS has announced that it will issue proposed regs addressing how certain Code provisions, including the foreign tax credit …
The IRS has issued final regs regarding the treatment of domestic partnerships for purposes of determining amounts included in the …
The Tax Court has held that a partner was liable for tax on her distributive share of income from the …
In a Revenue Procedure, IRS has allowed partnerships that are subject to the Bipartisan Budget Act of 2015 (BBA)’s centralized …
The IRS has released drafts of the 2019 Form 1065 (U.S. Return of Partnership Income), its Schedule K-1 (Partner’s Share …
The IRS has released draft instructions to the draft Form 8995, Qualified Business Income Deduction Simplified Computation. The Tax Cuts …
Form 8978, Partner’s Audit Liability Under Section 6226 Form 8978, Schedule A, Partner’s Imputed Underpayment (Supplemental) The IRS has released …
Chief Counsel Advice 201917007 In a redacted Chief Counsel Advice (CCA), IRS has determined that it had the authority under Reg …
Proposed Regs, Centralized Partnership Audit Regime IRS has withdrawn certain portions of proposed regs implementing the centralized partnership audit regime …
T.D. 9839, Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime IRS …