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Articles
1-300 out of 308 article(s) next
| Title |
Author |
Type |
Date |
Words |
| Long-awaited final regs. issued on noncompensatory partnership options. |
|
|
May 1, 2013 |
354 |
| Illinois apportionment of service income and unitary partnerships. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
1683 |
| Incorporating an insolvent partnership: availability of the insolvency exclusion. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
2533 |
| Partners' income allocations and the new net investment income tax. |
Taptelis, Louis; Dougherty, Ted |
|
Mar 1, 2013 |
2102 |
| Don't neglect to elect. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Feb 1, 2013 |
1400 |
| Ninth Circuit agrees farming activity is partnership. |
Upshaw, Alice A. |
|
Feb 1, 2013 |
404 |
| Current developments in partners and partnerships. |
Burton, Hughlene |
|
Feb 1, 2013 |
6146 |
| Debt discharge under Sec. 108: partnerships vs. S corps. |
Boos, Robert, Jr. |
|
Dec 1, 2012 |
1785 |
| Issues facing partnerships under FIRPTA. |
Smith, Annette B. |
|
Jul 1, 2012 |
1240 |
| Multistate partnerships: to withhold, or not to withhold? |
Van Leuven, Mary |
|
Jun 1, 2012 |
1712 |
| Who is a limited partner? The IRS issues sec. 469 prop. regs. |
Van Leuven, Mary |
|
Jun 1, 2012 |
1591 |
| Partnerships can issue schedules K-1 electronically. |
Bonner, Paul |
|
May 1, 2012 |
502 |
| Final partnership debt-for-equity regulations. |
Anderson, Kevin D. |
|
May 1, 2012 |
1524 |
| Reporting dilemma: personal use of rental properties. |
Hagy, Janet C. |
|
May 1, 2012 |
2231 |
| IRS wins second appeal of TIFD III-E. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Apr 1, 2012 |
362 |
| Banks are lenders to partnership, not partners. |
Beavers, James A. |
|
Mar 1, 2012 |
1242 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2012 |
7840 |
| Regs. issued on transfers of partnership interest to satisfy partnership debt. |
Nevius, Alistair M. |
|
Jan 1, 2012 |
329 |
| Ninth Circuit affirms tax courts jurisdiction to redetermine partnership deficiency. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Dec 1, 2011 |
767 |
| Canadian taxation: corporate partner income inclusions. |
|
|
Sep 1, 2011 |
2476 |
| IRS finalizes automatic five-month extension for partnership, trust and estate returns. |
|
|
Sep 1, 2011 |
557 |
| When is a U.S. LLC a partnership for U.S. and U.K. tax purposes? |
Bakale, Anthony S. |
|
Aug 1, 2011 |
2372 |
| TEI comments on Canadian budget proposals on deferral of corporate tax in respect of investments in partnerships. |
|
|
Jul 1, 2011 |
1872 |
| Application of CFC lookthrough rule to payments made by a partnership to its CFC partner. |
Smith, Annette B. |
|
Jul 1, 2011 |
1575 |
| Partnership determination of eligible basis for energy grants. |
Smith, Annette B. |
|
Jul 1, 2011 |
2498 |
| Revenue procedure attempts to clarify Entity Classification Election. |
Van Leuven, Mary |
|
Jun 1, 2011 |
1339 |
| Case addresses the sec. 752 anti-abuse regs. |
Patch, David |
|
May 1, 2011 |
2607 |
| Did Canal Corp. sink the leveraged partnership transaction? |
Weber, Neal A. |
|
Apr 1, 2011 |
926 |
| Target allocations. |
Weber, Neal A. |
|
Apr 1, 2011 |
2391 |
| Partnership interests aren't simple gifts for charities. |
Walsh, Dennis |
|
Feb 1, 2011 |
615 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2011 |
7418 |
| Classification of business entities that are not corporations. |
Ellentuck, Albert B. |
|
Feb 1, 2011 |
1229 |
| Too big to fail: the problem of partnership allocations. |
Monroe, Andrea |
|
Jan 1, 2011 |
7564 |
| Too big to fail: the problem of partnership allocations. |
Monroe, Andrea |
|
Jan 1, 2011 |
18524 |
| Leveraged partnership a disguised sale. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Dec 1, 2010 |
673 |
| Taxation of LLC members as general partners. |
Nash, Claire Y.; Parker, James |
|
Sep 1, 2010 |
6917 |
| IRS issues partnership anti-abuse rule regs. |
Nevius, Alistair M. |
|
Aug 1, 2010 |
823 |
| IRS continues focus on disallowing annual exclusions for gifts of partnership interests. |
Klahsen, Rick |
|
Apr 1, 2010 |
1170 |
| Careful analysis required for potential Regs. Sec. 1.752-7 liabilities. |
Klahsen, Rick |
|
Apr 1, 2010 |
1103 |
| Choice of entity: benefits of a partnership. |
Klahsen, Rick |
|
Apr 1, 2010 |
1516 |
| Table 11. Partnership returns: selected balance sheet and income statement items for income years, 2001-2007. |
|
Statistical table |
Mar 22, 2010 |
1584 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2010 |
7896 |
| Family partnership rules applied in TIFD III-E remand. |
Chiang, Wei-Chih |
|
Jan 1, 2010 |
805 |
| Gains & losses: IRS rules on consequences of sale of LLC interest treated as sale of real estate. |
Fisher, Mark; Erickson, Jeff; Kopp, Ethan |
|
Jan 1, 2010 |
1327 |
| What's in a name: can the partnership anti-abuse rule really stop partnership tax abuse? |
Monroe, Andrea |
|
Jan 1, 2010 |
34578 |
| Request for tax shelter opinion letters denied. |
Friske, Karyn Bybee; Puliam, Darlene |
|
Dec 1, 2009 |
586 |
| IRS not limited to three years for FPAA. |
Earles, Melanie J. |
|
Nov 1, 2009 |
320 |
| Third-party tax opinion letters held by IRS are not discoverable. |
Beavers, James |
|
Nov 1, 2009 |
999 |
| Impact of anticipated COD income on investors joining existing partnerships. |
Dodge, Justin |
|
Oct 1, 2009 |
1959 |
| Partnership structural changes: deductibility of expenses. |
Mack, Lynda R.; Chapman, Jennifer N. |
|
Sep 1, 2009 |
1813 |
| Ninth Circuit rules on tax court jurisdiction in partnership cases. |
Nevius, Alistair M. |
|
Aug 1, 2009 |
498 |
| Restructuring partnership debt may create unexpected results. |
Milo, Angelina L. |
|
Aug 1, 2009 |
1837 |
| Taxpayer not allowed to defer income on sale of partnership interest. |
Beavers, James |
|
Jul 1, 2009 |
1501 |
| Prop. regs. on determining partners' distributive shares. |
Nevius, Alistair M. |
|
Jun 1, 2009 |
680 |
| Allocating liabilities among related partners: determining the impact of IPO II. |
Harris, Deanna Walton |
|
Jun 1, 2009 |
2377 |
| Navigating Secs. 743 and 734 in the current economy. |
Smith, Edward J., Jr.; Brandmeir, Zachary |
|
May 1, 2009 |
1868 |
| Partner-level defense rule held valid. |
Schnee, Edward J. |
|
Apr 1, 2009 |
412 |
| Discharge of indebtedness: conversion vs. contribution of indebtedness. |
Sekhri, Vikas; Gruidl, Nick |
|
Apr 1, 2009 |
2584 |
| Target or waterfall: partnership allocations. |
Seaton, Jennifer; Henson, Jeremy |
|
Apr 1, 2009 |
2866 |
| Table 11. Partnership returns: selected balance sheet and income statement items for income years, 2000-2006. |
|
Statistical table |
Mar 22, 2009 |
1581 |
| Public release of SOI information. |
|
Table |
Mar 22, 2009 |
606 |
| Two out of three not good enough. |
Schnee, Edward J. |
|
Mar 1, 2009 |
603 |
| Partner cannot sue for refund of penalty paid by partnership. |
Beavers, James |
|
Mar 1, 2009 |
723 |
| Partners' agreement subject to at-risk rules. |
Schnee, Edward J. |
|
Feb 1, 2009 |
692 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2009 |
7514 |
| Royalties from related party are ordinary income. |
Wells, Jean T. |
|
Dec 1, 2008 |
369 |
| Partner allowed to make different elections for different partnership interests. |
Beavers, James |
|
Dec 1, 2008 |
1190 |
| Economic substance redux. |
Schnee, Edward J. |
|
Nov 1, 2008 |
732 |
| Applying at-risk rules risky. |
Thompson, Steven C. |
|
Nov 1, 2008 |
679 |
| Termination of a partnership interest. |
Dulworth, Cynthia L. |
|
Oct 1, 2008 |
1412 |
| IRS shortens filing extension deadline for some entities. |
Nevius, Alistair M. |
|
Sep 1, 2008 |
312 |
| IRS flexes its muscles under the partnership anti-abuse rules. |
Belman, Bruce J.; Wagner, Howard M. |
|
Sep 1, 2008 |
1187 |
| Transfers of partnership interests are not indirect gifts of stock held by partnership. |
Beavers, James |
|
Aug 1, 2008 |
1445 |
| IRS issues new rules on allocation of partnership items. |
Beavers, James |
|
Aug 1, 2008 |
855 |
| Partners & partnerships. |
|
|
Aug 1, 2008 |
1221 |
| Treatment of loans to U.S. partners under the U.S.-Germany tax treaty. |
Urbahns, Rudiger |
|
Aug 1, 2008 |
623 |
| Tax treatment of government grants to partnerships becomes less clear. |
Heroux, Mark S. |
|
Aug 1, 2008 |
1941 |
| Levels of certainty. |
Schnee, Edward J. |
|
Jul 1, 2008 |
520 |
| Step right up. |
Schnee, Edward J. |
|
Apr 1, 2008 |
506 |
| Partnership returns: late filing penalties increase. |
Snow, Danny R. |
|
Apr 1, 2008 |
1042 |
| Holding period and basis considerations of partnership conversions. |
Sousa, Jonathan; Weiden, Kathleen M. |
|
Mar 1, 2008 |
6056 |
| Partnership incorporation provides planning opportunities. |
Nevius, Alistair M. |
|
Mar 1, 2008 |
585 |
| Partnerships for community development: properly structured deals can benefit owners, developers and neighborhoods. |
Sanders, Curtis O. |
|
Feb 1, 2008 |
2730 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2008 |
5446 |
| From human capital to capital gains: the puzzle of profits interests. |
Pendergraft, Sarah |
|
Jan 1, 2008 |
16078 |
| You say omit, I say understate. |
Reichert, Charles J. |
|
Sep 1, 2007 |
505 |
| Table 11. Partnership returns: selected balance sheet and income statement items for income years, 1998-2004. |
|
Table |
Mar 22, 2007 |
1588 |
| Loan premium not liability. |
Schnee, Edward J. |
|
Mar 1, 2007 |
614 |
| IRS filing obligations for tiered real estate partnerships. |
Kosnitzky, Michael |
|
Oct 1, 2006 |
1588 |
| Towards equity and efficiency in partnership allocations. |
Jones, Darryll K. |
|
Mar 22, 2006 |
23537 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2006 |
4508 |
| Section 199: how will recent amendments and new guidance affect your deduction? |
Schwarz, Mel |
|
Jan 1, 2006 |
8605 |
| Managing the interplay between a partnership and its partners' statutes of limitations. |
Wilson, Chastity |
|
Jan 1, 2006 |
1849 |
| Partnership interest for services regs. offer estate planners a "bona fide" solution. |
Cantrell, Carol A. |
|
Oct 1, 2005 |
3013 |
| Withholding requirements for partnerships with foreign partners. |
Nazir, Sadia |
|
Sep 1, 2005 |
737 |
| Partnership liabilities. |
Laffie, Lesli S. |
|
Aug 1, 2005 |
553 |
| Treatment of ownership changes for EIPs under Notice 2005-32. |
Velotta, Robert A. |
|
Aug 1, 2005 |
1686 |
| Application of corporate interest limits to partnership debt. |
Ciszczon, Brian |
|
Jul 1, 2005 |
1087 |
| Refund claims stemming from TEFRA partnerships. |
Perez, Ruth |
|
Jul 1, 2005 |
1442 |
| Avoiding taxation of income earned by a partner. |
Ellentuck, Albert B. |
|
Jun 1, 2005 |
826 |
| Partnership elections grid. |
|
|
Apr 1, 2005 |
2422 |
| Forms of overseas operations. |
Shum, Michael G. |
|
Apr 1, 2005 |
5524 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2005 |
4407 |
| Corporate contributions to partnerships owned by shareholders. |
Ellentuck, Albert B. |
|
Feb 1, 2005 |
919 |
| Partnership terminations. |
Schnee, Edward J. |
|
Jan 1, 2005 |
631 |
| Foreign partnerships in estate tax planning for NRAs. |
Carsalade, Rafael |
|
Nov 1, 2004 |
1836 |
| Holding period of partnership/LLC interests. |
Leibtag, Bernard |
|
Nov 1, 2004 |
395 |
| IRS can assess partnership, but collect from partners. |
Lynch, Jim |
|
Nov 1, 2004 |
943 |
| Understanding the mechanics of minimum gain. |
Ellentuck, Albert B. |
|
Oct 1, 2004 |
931 |
| Converting a partnership to a corporation. |
Schuth, Michael R. |
|
Sep 1, 2004 |
905 |
| Reverse sec. 704(c) allocations for securities partnerships. |
Miller, Sarah Allen |
|
Sep 1, 2004 |
1440 |
| Negligence penalties for nondeductible, unreimbursed partnership expenses on individual returns. |
Kozenko, Elizabeth E. |
|
Aug 1, 2004 |
925 |
| Relief from partnership late-filing penalties. |
Boman, Thomas A. |
|
Aug 1, 2004 |
994 |
| FLPs receive boost: Fifth Circuit decision stems the tide of recent taxpayer losses. |
Schiller, Keith |
|
Jul 1, 2004 |
922 |
| Tax planning using partnership divisions. |
Ellentuck, Albert B. |
|
Jun 1, 2004 |
901 |
| Partnership tax deficiency. |
Laffie, Lesli S. |
|
May 1, 2004 |
555 |
| Partnership's like-kind exchange dilemma? |
Daniel, Charles |
|
Apr 1, 2004 |
962 |
| Healthcare nonprofit's effective control over partnership will determine exempt status. |
Berger, Matthew M. |
|
Mar 1, 2004 |
1737 |
| Final check-the-box rules terminate certain grandfathered status. |
Danilack, Michael |
|
Mar 1, 2004 |
670 |
| Prop. regs. on partnership's assumption of partner's liabilities. |
Sloan, Eric |
|
Mar 1, 2004 |
2609 |
| Separate liability requirements must be met prior to spouse's death. |
O'Driscoll, David |
|
Mar 1, 2004 |
947 |
| Partnership retirement payments satisfy SE tax exemption. |
O'Driscoll, David |
|
Mar 1, 2004 |
1116 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2004 |
3954 |
| Avoiding at-risk limits in real estate activities. |
Ellentuck, Albert B. |
|
Feb 1, 2004 |
1440 |
| Beginning of SOL on assessments for nonpartnership items. |
Gingerich, Fenton |
|
Feb 1, 2004 |
821 |
| Departing partner's debt service payment income to partnership. |
Nash, Claire Y. |
|
Feb 1, 2004 |
897 |
| Partnership installment obligations. |
Laffie, Lesli S. |
|
Jan 1, 2004 |
448 |
| Certain partners and S corp. shareholders can spread income from short tax year. |
Herndon, Diane |
|
Jan 1, 2004 |
906 |
| Prop. regs. on partnership withholding on foreign partners. |
Penick, Barksdale |
|
Jan 1, 2004 |
390 |
| Tax year change relief: new election allows four-year spread for bunched income. |
Josephs, Stuart R. |
|
Dec 1, 2003 |
943 |
| The private investment partnership - investor, trader or dealer? |
Sussman, David A. |
|
Oct 1, 2003 |
4269 |
| Pass-through entities' tax payments for nonresident owners: ensuring that nonresidents pay their share. |
Laffie, Lesli S. |
|
Oct 1, 2003 |
412 |
| Amending a partnership return. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
943 |
| Tax allocations for securities partnerships. |
Bellamy, Chris |
|
Aug 1, 2003 |
1802 |
| CCAs address partnership transactions. |
Madden, David |
|
Jun 1, 2003 |
1838 |
| Prop. regs. issued on noncompensatory partnership options. |
Madden, David |
|
Jun 1, 2003 |
1534 |
| Partnership items. |
Schnee, Edward J. |
|
Jun 1, 2003 |
661 |
| Invalid partnership. |
Schnee, Edward J. |
|
May 1, 2003 |
623 |
| Partner's basis. |
Laffie, Lesli S. |
|
May 1, 2003 |
352 |
| Sale of U.S. partnership interest by a foreign person. |
Packard, Pamela |
|
May 1, 2003 |
922 |
| Amortizing and deducting partnership organization costs. |
Ellentuck, Albert B. |
|
Feb 1, 2003 |
952 |
| CFC's treatment of partnership income. |
Parmegiani, Leo |
|
Nov 1, 2002 |
1376 |
| Foreign and tax-exempt partners' tax years. |
Pimenta, Antonio D. |
|
Nov 1, 2002 |
856 |
| Contributing zero-basis accounts receivable to a cash-basis partnership. |
Ellentuck, Albert B. |
|
Oct 1, 2002 |
869 |
| Structuring partnership payments to a retiring partner. |
Bakale, Anthony |
|
Aug 1, 2002 |
1090 |
| Rev. Proc. 2002-22: co-ownership of property or partnership interest? |
Belanger, Holly |
|
Jun 1, 2002 |
1850 |
| Hardship waiver from electronic-filing requirement for large partnerships. |
Packard, Pamela |
|
May 1, 2002 |
714 |
| Partial sale of a partnership interest: flexibility in controlling gain? |
Packard, Pamela |
|
May 1, 2002 |
1350 |
| Sec. 197 anti-churning rules for partnerships. |
Packard, Pamela |
|
May 1, 2002 |
1075 |
| Compensatory transfers of restricted partnership interests. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
723 |
| Partnering nonprofit, tax-exempt entities with for-profit entities: Ninth Circuit's decision in Redlands. |
Sair, Edward A. |
|
Mar 1, 2002 |
882 |
| Rev. Proc. 2001-43 clarifies treatment of a grant of substantially nonvested partnership profits interest. |
Sair, Edward A. |
|
Mar 1, 2002 |
535 |
| Partnership taxation developments. |
Burton, Hughlene |
|
Feb 1, 2002 |
5607 |
| IRS requests comments on disguised-sale prop. regs. |
Kautter, David J. |
|
Jan 1, 2002 |
384 |
| Computing capital gains on sales of partnership and S corp. interests. |
Tillinger, Janet W. |
|
Jan 1, 2002 |
7867 |
| Small partnership returns - failure-to-file penalties. (Partners & Partnerships). |
Koppel, Michael D. |
|
Dec 1, 2001 |
322 |
| IRS may apply anti-abuse rule to recent transaction set up to take advantage of partnership basis rules. (Partners & Partnerships). |
|
|
Dec 1, 2001 |
291 |
| FSA outlines IRS position on partnership aspect of lease-stripping transaction. (Accounting Methods & Periods). |
Ciesar, William W. |
|
Nov 1, 2001 |
531 |
| IRS clarifies Rev. Proc. on partnership interest for services. (Partners & Partnerships). |
Ciesar, William W. |
|
Nov 1, 2001 |
395 |
| Debt discharge allocation lacks substantial economic effect. |
Metrejean, Cheryl T. |
|
Oct 1, 2001 |
877 |
| Service issues limited waiver from Form 1065 electronic filing requirement. |
Ely, Mark H. |
|
Oct 1, 2001 |
743 |
| Continuation of LIFO benefits following a sec. 721 transfer. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2001 |
1059 |
| Sale of partnership interests with open-service or construction contracts. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2001 |
1303 |
| Partner in trader partnership may claim partnership's, operating expenses as trade or business expense. |
Fiore, Nicholas J. |
|
Aug 1, 2001 |
1805 |
| Impact of off-code amendment to consolidated return rules. |
Zarzar, Robert |
|
Jul 1, 2001 |
1063 |
| It's all in the family. |
|
|
Jul 1, 2001 |
273 |
| Interplay of SOLs raised in TEFRA case. |
Madden, David |
|
Jun 1, 2001 |
1217 |
| Requesting a revocation of a partnership election under sec. 754 when it becomes disadvantageous to the partners and the partnership. |
Ellentuck, Albert B. |
|
Jun 1, 2001 |
1119 |
| Partnership mergers and divisions. |
Lerman, Jerry L. |
|
Apr 1, 2001 |
1431 |
| Transfers of partnership interests and related basis adjustments require increased reporting. |
Lerman, Jerry L. |
|
Apr 1, 2001 |
938 |
| Mandatory large partnership e-filing for 2000. |
Sair, Edward A. |
|
Mar 1, 2001 |
864 |
| Determining and analyzing the partnership tax year of least aggregate deferral. |
Ellentuck, Albert B. |
|
Feb 1, 2001 |
803 |
| Exposure draft addresses nonpublic investment partnerships. |
|
|
Nov 1, 2000 |
220 |
| Partnership Returns, 1998. |
Zempel, Alan |
Statistical Data Included |
Sep 22, 2000 |
5760 |
| Partnership's ownership of residence does not deny sec. 121 exclusion. |
Hamill, James R. |
|
Jun 1, 2000 |
867 |
| Partnership allocations may be subject to IRS reallocation. |
Barranca, Steven C. |
|
May 1, 2000 |
2095 |
| Recent changes in filing requirements for foreign partnerships. |
|
|
Apr 1, 2000 |
1422 |
| New foreign partnership reporting requirements. |
Nichols, Richard D. |
|
Apr 1, 2000 |
3224 |
| Rev. Rul. suggests strategic partnership failure to book-up. |
Abrams, Howard E. |
|
Mar 1, 2000 |
1535 |
| Mandatory electronic filing of partnership returns delayed. |
Pflieger, Deborah J. |
|
Jan 1, 2000 |
1035 |
| Partner retains status until discharged from partnership liabilities. |
Knudson, Brian J. |
|
Nov 1, 1999 |
423 |
| Subpart F treatment of hybrid branches and partnerships. |
Granberg, Michael W. |
|
Sep 1, 1999 |
1287 |
| Partnership depreciation trap. |
Eisner, Richard A. |
|
Aug 1, 1999 |
682 |
| Consolidated group ownership of partnership. |
Garre, Karen T. |
|
Jul 1, 1999 |
1265 |
| Compensating partnership employees with corporate partner stock. |
Calianno, Joseph M. |
|
Jul 1, 1999 |
1367 |
| Partnerships/disregarded entity conversions. |
Noles, Susana |
|
Jul 1, 1999 |
1176 |
| Two to one: tax planning for a two-partner general partnership. |
Jordan, Brian K. |
|
Jun 1, 1999 |
4453 |
| Selling vs. liquidating a partnership interest. |
Ellentuck, Albert B. |
|
Jun 1, 1999 |
1146 |
| Business interest realignment through revaluations and special allocations. |
Schlueter, Joseph F. |
|
Apr 1, 1999 |
1309 |
| IRS takes aim at family partnerships. |
Schnee, Edward J. |
|
Apr 1, 1999 |
409 |
| Precontribution gain on a partnership's technical termination. |
Ellentuck, Albert B. |
|
Feb 1, 1999 |
1083 |
| Self-employment tax treatment of LLC members. |
Phillips, Bernie |
|
Jan 1, 1999 |
578 |
| Recent TAM treats partnership as aggregate in applying sec. 1032. |
Jackel, Monte A. |
|
Nov 1, 1998 |
362 |
| Tax Court denies capital loss generated by a partnership formed with an unrelated foreign bank. |
Dance, Glenn E. |
|
Nov 1, 1998 |
743 |
| Different K-1s for different folks. |
Farber, Paul |
|
Aug 1, 1998 |
828 |
| "Check the box" final regulations explained. |
Philips, Bernie |
|
Aug 1, 1998 |
963 |
| Maximizing Sec. 197 amortization in partnership transactions. |
Garre, Karen |
|
Jul 1, 1998 |
1551 |
| Getting the benefit of your bargain in partnership acquisitions: proposed regulations under sections 743(b) and 755. |
McLean, Scot A. |
|
Jul 1, 1998 |
13901 |
| Treasury fulfills promise to issue Brown Group partnership regulations. |
Sams, Jim |
|
Jun 1, 1998 |
381 |
| Regulations issued for Notice 98-11. |
Chan, David |
|
Jun 1, 1998 |
1747 |
| Treasury bolsters its position on contract manufacturing. |
Cohen, Harrison J. |
|
Jun 1, 1998 |
505 |
| The responsibilities and obligations of the tax matters partner. |
Garrison, Larry R. |
|
Jun 1, 1998 |
6415 |
| Loan proceeds and passive activity losses. |
Ellentuck, Albert B. |
|
Jun 1, 1998 |
1105 |
| Treatment of hybrid arrangements under Subpart F. |
Josephs, Stuart R. |
|
May 1, 1998 |
1137 |
| Calculating limited deficit restoration obligation when a partner is liable to partnership creditors. |
Cassidy, Daniel J. |
|
May 1, 1998 |
722 |
| Partnership's tax year now terminates for deceased partner. |
Barnett, Bernard |
|
May 1, 1998 |
514 |
| Withholding and reporting requirement for payments to foreign partnerships. |
Schneider, Ruth Ann |
|
Apr 1, 1998 |
1003 |
| Final regs. on allocating depreciation recapture among partners. |
Debree, James |
|
Mar 1, 1998 |
534 |
| Exempt hospitals in group purchasing partnerships. |
Levenson, Howard A. |
|
Jan 1, 1998 |
565 |
| Making the Sec. 754 election decision for a family partnership after TRA '97. |
Keene, David |
|
Jan 1, 1998 |
5400 |
| Some bad news for partnerships in TRA '97. |
Koppel, Michael D. |
|
Dec 1, 1997 |
662 |
| Planning to obtain ordinary loss treatment for worthless debts owed by partnerships to noncorporate partners. |
Ellentuck, Albert B. |
|
Oct 1, 1997 |
1408 |
| SBJPA change to IRD items for decedents holding S stock. |
Sattler, Jay M. |
|
Aug 1, 1997 |
1292 |
| To file or not to file, that is the question for foreign partnerships. |
Garre, Karen T. |
|
Jul 1, 1997 |
1378 |
| Why publicly traded partnerships should buy back stock. |
Willens, Robert |
Brief Article |
Jun 1, 1997 |
189 |
| Subsequent dropdowns to partnerships in corporate reorganizations. |
Mahoney, Edward J. |
|
May 1, 1997 |
851 |
| Passthrough investments by exempt organizations. |
Dally, Curtis L. |
|
May 1, 1997 |
532 |
| Sec. 704(c)'s anti-abuse rule: a practitioner's guide. |
Pedersen, Robert C. |
|
May 1, 1997 |
1603 |
| Is sec. 704(c) or sale treatment better for a contributing partner? |
Holbrook, Terri L. |
|
May 1, 1997 |
1271 |
| Guidance issued on the allocation of depreciation recapture from partnership dispositions. |
Klein, Robert M. |
|
May 1, 1997 |
816 |
| Check-the-box final regs. simplify entity classification. |
Carnevale, Michael K. |
|
May 1, 1997 |
8900 |
| Check-the-box: choosing an entity's tax classification. |
Hollingsworth, Tracy |
Brief Article |
Apr 1, 1997 |
357 |
| Franchise Tax Board to defer actions on S corporation conformity and check-the-box regulations. |
Hudson, Boyd D. |
Brief Article |
Apr 1, 1997 |
270 |
| Amortizing sec. 197 intangibles using a sec. 754 election. |
Anderson, Kim |
Brief Article |
Feb 1, 1997 |
443 |
| Is all calm, now that check-the-box is final? |
Hyman, Marc A. |
|
Feb 1, 1997 |
890 |
| Final regulations define publicly traded status for partnerships. |
Carman, William T. |
|
Nov 1, 1996 |
1001 |
| The check-the-box proposal: simpler classification for both foreign and U.S. companies. |
Serota, Jack |
|
Sep 1, 1996 |
691 |
| Proposed check-the-box regulations under Section 7701. |
|
|
Sep 1, 1996 |
1771 |
| Fine-tuning the check-the-box regime. |
|
Transcript |
Sep 1, 1996 |
801 |
| Complexities of the sec. 179 deduction. |
Ben, Edward H. |
|
Aug 1, 1996 |
1337 |
| Tax benefits for partners in "trading" partnerships. |
Torella, Lawrence |
|
Aug 1, 1996 |
819 |
| Don't even bother to check the box (but you should probably file a form instead.) |
McKinney, Hal, Jr. |
|
Aug 1, 1996 |
927 |
| Small business tax solutions. |
Weitzner, Robert L. |
|
Aug 1, 1996 |
950 |
| Partners entitled to involuntary conversion proceeds must plan for sec. 1033 relief. |
Dunkel, Troy |
|
Jul 1, 1996 |
524 |
| An update on the "check-the-box" proposal to entity classification. |
Pillow, Roger F. |
|
Apr 1, 1996 |
433 |
| TEI urges Treasury to permit companies to "check the box" (Notice 95-14). |
|
|
Mar 1, 1996 |
1299 |
| Proposed and final regulations affecting PTPs. |
Carnevale, Michael |
|
Mar 1, 1996 |
1651 |
| Recent developments. |
Nellen, Annette |
|
Mar 1, 1996 |
5700 |
| Canadian company formed by U.S. S corporation will be considered a partnership. |
Zink, Bill |
|
Feb 1, 1996 |
642 |
| Important opportunity for real estate entities. |
Morisky, Dick |
|
Feb 1, 1996 |
607 |
| Partnership's allocation method satisfies sec. 704(b) and (c). |
Castle, Creighton |
|
Jan 1, 1996 |
497 |
| Small business tax solutions. |
Sayre, Julian R. |
|
Dec 1, 1995 |
726 |
| One basis, multiple partnership interests. |
Kelley, Duane G. |
Brief Article |
Dec 1, 1995 |
432 |
| Regulations on allocations relating to contributed property affect securities partnerships. |
Dance, Glenn E. |
|
Nov 1, 1995 |
504 |
| Planning for distribution of partnership interest at death. |
Torrance, Debbie R. |
|
Oct 1, 1995 |
707 |
| Structuring guaranteed payments to avoid disguised sale treatment. |
Ellentuck, Albert B. |
|
Oct 1, 1995 |
791 |
| Rev. Rul. 95-37 - conversion of a partnership into an LLC interest. |
Crowley, Michael J. |
|
Sep 1, 1995 |
590 |
| The costs of converting a partnership to an LLC. |
Elliott, Patricia C. |
|
Aug 1, 1995 |
6945 |
| How to ensure partnership tax treatment for an LLC. |
McKinney, Hal, Jr. |
|
Aug 1, 1995 |
1581 |
| Sec. 721(b): contributions to investment partnerships. |
McCreary, D. Lee |
|
Aug 1, 1995 |
831 |
| Tax Court holds foreign partnership income is subpart F income: Brown decision reversed. |
Andrews, James F. |
|
Jul 1, 1995 |
683 |
| Anti-abuse regulation calls for showing "substantial" business purpose. |
Dell, F. Michael |
|
Jul 1, 1995 |
855 |
| "Year-end" tax planning for partnerships with tax-exempt partners. |
St. Clair, Scott |
|
Jul 1, 1995 |
694 |
| Notice 95-14: check-the-box procedure for entity classification. |
|
|
Jul 1, 1995 |
4728 |
| Sec. 197 antichurning rules - application of election to recognize gain on a sale of goodwill between related partnerships. |
Blumenreich, Richard G. |
|
Jun 1, 1995 |
1330 |
| Determining the effects of a sale of deceased partner's interest by the successor in interest. |
Ellentuck, Albert B. |
|
Jun 1, 1995 |
612 |
| Sec. 108(a)(1) excluded COD income: are "windfall" basis adjustments allowed? |
Pollack, Sheldon D. |
|
May 1, 1995 |
4127 |
| Reasonable cause should be considered to abate 10% penalty for underpaying required deposits by fiscal-year S corporations or partnerships. |
Bernard, Walter V., Jr. |
|
May 1, 1995 |
1380 |
| Accounting for book-tax differences of property contributed to a partnership. |
Walsh, Joseph G. |
|
May 1, 1995 |
5159 |
| Final partnership anti-abuse regulations. |
Pillow, Roger F. |
|
Apr 1, 1995 |
678 |
| Avoiding a deemed sale under sec. 751 when admitting a new partner. |
Ellentuck, Albert B. |
|
Feb 1, 1995 |
558 |
| IRS not bound to sec. 6222 procedures by notice of inconsistent treatment. |
Rogers, Linda |
|
Dec 1, 1994 |
647 |
| Distributive share of foreign partnership income held not subpart F income. |
Tuerff, T. Timothy |
|
Nov 1, 1994 |
1170 |
| Allocations relating to property contributed to partnership. |
Dance, Glenn E. |
|
Nov 1, 1994 |
1400 |
| Accounting for the value of a partner's services. |
Ellentuck, Albert B. |
|
Oct 1, 1994 |
591 |
| LLCs - a lack of flexibility under sec. 736. |
Sprohge, Hans |
|
Sep 1, 1994 |
1445 |
| Proposed partnership anti-abuse regulations. |
|
|
Sep 1, 1994 |
4247 |
| Partnership and LLC accruals to related entities: a trap for the unwary. |
Belman, Bruce J. |
|
Aug 1, 1994 |
578 |
| Anti-abuse rules of sec. 444. |
Pigga, Joseph F. |
|
Aug 1, 1994 |
1058 |
| Several options available for property contributed to a partnership. |
Edquist, David |
|
Jul 1, 1994 |
6572 |
| Qualifying a year-end under the natural business year rules. |
Ellentuck, Albert B. |
|
Jun 1, 1994 |
574 |
| New exclusion for income from discharge of real property business debt: partners v. partnership. |
Dudzinsky, Robert J. |
|
May 1, 1994 |
963 |
| Withdrawal from a partnership after Rev. Rul. 93-80. |
Serell, Valerie A. |
|
May 1, 1994 |
598 |
| Distributions to retiring partners. |
Boyd, James H. |
|
May 1, 1994 |
4138 |
| Partner's deemed distribution is advance accounted for at end of partnership year. |
Starr, Samuel P. |
Brief Article |
Apr 1, 1994 |
309 |
| No minimum gain chargeback from partnership termination. |
Starr, Samuel P. |
Brief Article |
Apr 1, 1994 |
408 |
| Distributions to retiring partners. |
Boyd, James H. |
|
Apr 1, 1994 |
5260 |
| Troubled debt transactions. |
Ricketts, Robert C. |
|
Mar 1, 1994 |
7841 |
| Recent developments in LLCs. |
Herskovitz, Don |
|
Mar 1, 1994 |
1319 |
| New regulations clarify partnership allocations related to contributed property. |
Lux, Michael |
Brief Article |
Mar 1, 1994 |
330 |
| Constructive ownership rules and related party transactions. |
Ellentuck, Albert B. |
|
Mar 1, 1994 |
706 |
| Allocation of income without substantial economic effect - what's going on here? |
Levinton, Howard |
|
Feb 1, 1994 |
614 |
| The Revenue Reconciliation Act of 1993 attacks the conversion of ordinary income to capital gain; additional changes are aimed at limiting benefits from capital gains. |
Choate, Gary M. |
|
Nov 1, 1993 |
4563 |
| Receipt of partnership profits interest. |
Odzer, Joseph A. |
|
Oct 1, 1993 |
786 |
| Considerations when asking: to be or not to be an LLC? |
Weiner, Alan E. |
|
Oct 1, 1993 |
1510 |
| Withholding taxes on foreign partners - a recurring nightmare. |
Lorence, Roger D. |
|
Sep 1, 1993 |
903 |
| Capital gain treatment for gains on sales between partnerships and related parties. |
Ellentuck, Albert B. |
|
Sep 1, 1993 |
728 |
| Unreimbursed expenses of partners. |
|
Brief Article |
Aug 1, 1993 |
204 |
| Inadvertent partnerships. |
Colton, Gary S. |
|
Aug 1, 1993 |
1215 |
| IRS acknowledges partner expenses. |
Wendland, Sherri L. |
|
Aug 1, 1993 |
830 |
| Fiscal tax year elections should be reconsidered. |
Morrow, Gregory E. |
|
Jul 1, 1993 |
1641 |
| New proposed regulations on tax-exempt real estate ownership. |
Hall, Randall |
|
Jun 1, 1993 |
542 |
| Withdrawal from a partnership after Citron and Echols. |
Kramer, John L. |
|
Jun 1, 1993 |
5158 |
| Settling deficiencies proposed by the IRS. |
Ellentuck, Albert B. |
|
Apr 1, 1993 |
733 |
| Partnerships and debt relief. |
Abrams, William |
Brief Article |
Jan 1, 1993 |
301 |
| Amending U.S. partnership and S corporation returns. |
Kendrigan, James M. |
|
Nov 1, 1992 |
1126 |
| Treatment of accrued partnership property tax liabilities for basis under Sec. 752. |
Zoot, Jordan S. |
Brief Article |
Nov 1, 1992 |
301 |
| Allocation of partnership liabilities. |
Dennis, William A., Jr. |
|
Aug 1, 1992 |
4680 |
| The consequences of electing out of Subchapter K. |
Buchanan, J. Randall |
|
Jul 1, 1992 |
8253 |
| Capital accounts and the alternate test for economic effect. |
Einspahr, Michael R. |
|
Jul 1, 1992 |
1505 |
|
