IRS Releases Final Stock Ownership Determination Regs
The IRS has issued final regs regarding the treatment of domestic partnerships for purposes of determining amounts included in the …
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Proposed Regs, Centralized Partnership Audit Regime IRS has withdrawn certain portions of proposed regs implementing the centralized partnership audit regime …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 …
IRS has issued final regs regarding the election out of the centralized partnership audit regime rules. The final regs largely …