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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Third-party tax opinion letters held by IRS are not discoverable. |
Beavers, James |
|
Nov 1, 2009 |
999 |
| IRS not limited to three years for FPAA. |
Earles, Melanie J. |
|
Nov 1, 2009 |
320 |
| 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 |
| Partnerships: Watch Out For That 'BIMP' In Illinois. |
Wynne, Michael |
|
Aug 25, 2009 |
960 |
| Restructuring partnership debt may create unexpected results. |
Milo, Angelina L. |
|
Aug 1, 2009 |
1837 |
| Ninth Circuit rules on tax court jurisdiction in partnership cases. |
Nevius, Alistair M. |
|
Aug 1, 2009 |
498 |
| 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 |
| Partner cannot sue for refund of penalty paid by partnership. |
Beavers, James |
|
Mar 1, 2009 |
723 |
| Two out of three not good enough. |
Schnee, Edward J. |
|
Mar 1, 2009 |
603 |
| 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 flexes its muscles under the partnership anti-abuse rules. |
Belman, Bruce J.; Wagner, Howard M. |
|
Sep 1, 2008 |
1187 |
| IRS shortens filing extension deadline for some entities. |
Nevius, Alistair M. |
|
Sep 1, 2008 |
312 |
| 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 |
| 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 |
| 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 |
| New Proposed Legislation Would Tax Certain Publicly Traded Partnerships As Corporations. |
Humphreys, Thomas |
|
Jun 25, 2007 |
1357 |
| Loan premium not liability. |
Schnee, Edward J. |
|
Mar 1, 2007 |
614 |
| Proposed tax changes to the partnership rules. |
|
|
Nov 7, 2006 |
1067 |
| IRS filing obligations for tiered real estate partnerships. |
Kosnitzky, Michael |
|
Oct 1, 2006 |
1588 |
| CRA Tax Rulings Allow Multiplication of Small Business Deduction For Professional Partnerships. |
|
|
Jun 14, 2006 |
1146 |
| 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 |
| 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 |
| Foreign partnerships in estate tax planning for NRAs. |
Carsalade, Rafael |
|
Nov 1, 2004 |
1836 |
| 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 |
| Exiting a Partnership Without Selling Your Interest: Liquidating Distributions, Mergers and Divisions, and Related Topics. |
|
|
Jun 17, 2004 |
5637 |
| Tax Planning for Contributions of Property To Partnerships. |
|
|
Jun 10, 2004 |
373 |
| Tax Practice Client Alert. |
|
|
Jun 8, 2004 |
486 |
| Tax planning using partnership divisions. |
Ellentuck, Albert B. |
|
Jun 1, 2004 |
901 |
| How is a Partnership Taxed? |
|
Brief Article |
May 12, 2004 |
215 |
| 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 |
| Prompt Action Required to Avoid Overwithholding for New York Nonresident Partners. |
|
|
Sep 8, 2003 |
737 |
| Prompt Action Required to Avoid Overwithholding for New York Nonresident Partners. |
|
|
Sep 5, 2003 |
737 |
| 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 |
| 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 |
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