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Browse Partnerships topic

Accounting and auditing subtopic


1-51 out of 51 article(s)
Title Author Type Date Words
A guide to changing previously filed partnership returns. Usseglio, James Jun 1, 2020 5809
Why states should adopt the MTC model for federal partnership audits. Sherr, Eileen Reichenberg Mar 1, 2020 2887
Why states need to enact MTC model statute in 2020. Sherr, Eileen Reichenberg Mar 1, 2020 743
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2020 7548
The at-risk rules for partnerships. Carney, Vicki R. Jun 1, 2019 1401
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2019 8482
Model state approach to federal partnership audits: The model statute will provide uniformity and increased compliance. Sherr, Eileen Reichenberg Dec 1, 2018 651
A uniform state approach to the new federal partnership audit regime. Stanton, Catherine; Sherr, Eileen Reichenberg Dec 1, 2018 6366
Allocating debt when a disregarded entity is a partner. Ellentuck, Albert B. Aug 1, 2018 1477
Final rules govern election out of centralized partnership audits: Eligibility for, and the mechanics of, the election are among the areas covered. Schreiber, Sally P. Mar 1, 2018 662
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2018 6574
Providing services to a partnership in bankruptcy. Ellentuck, Albert B. Feb 1, 2018 1960
Its time to review that partnership agreement. Jan 15, 2018 720
New Partnership Audit Regime: Opt-Out, Push-Out, or Pay-Up? Horowitz, Mitchell I.; Marks, Gregory M. Dec 1, 2017 3726
Developing a uniform state approach to the new federal partnership audit regime. Jensen, Jennifer; Sherr, Eileen Reichenberg; Stanton, Catherine Dec 1, 2017 2275
Electing Out of New Partnership Audit Regs Is Top Issue. Madara, Matthew R. Nov 1, 2017 816
Addressing New Federal Partnership Audit Rules and Reporting of Federal Adjustments to States: Bipartisan Budget Act of 2015 provides opportunity for greater uniformity. Mata, Pilar Nov 1, 2017 3475
TEI Issues Policy Statement Regarding the State Implementation of Federal Partnership Audit Rules. Nov 1, 2017 1518
The IRS's New Streamlined Audit Rules for Partnerships. Burnett, Sharon K.; Pulliam, Darlene Oct 1, 2017 2367
IRS reissues centralized partnership audit rules; CPAs urge postponement: a presidential regulatory freeze had delayed the proposed regulations' publication from early in 2017. Schreiber, Sally P. Sep 1, 2017 1271
State issues with the new federal partnership audits. Sherr, Eileen Reichenberg; Wlodychak, Steven N.J. Mar 1, 2017 656
State challenges with the new federal partnership audit rules. Sherr, Eileen Reichenberg; Wlodychak, Steven N.J. Mar 1, 2017 2893
Federal tax: sections 355, 382, and 385; and new rules on partnership audits dominate landscape. Reinstein, Todd; Ahlers, Aonette; Arnold, Joao; OLeary, Jennifer; Klinzing, Morgan Cover story Nov 1, 2016 3136
Partnership audit rules for the next decade. Williamson, Donald T. Cover story Jul 1, 2016 5969
Congress changes partnership audit procedures. Trivedi, Shamik Feb 1, 2016 2470
The new partnership audit rules. Keneally, Kathryn Jan 1, 2016 1381
Rough sailing for TEFRA partnerships. Wheeler, Josh N. Sep 1, 2013 657
Improving the audit selection process. Nevius, Alistair M. Jan 1, 2013 580
Table 11. Partnership returns: selected balance sheet and income statement items for income years, 2000-2006. Statistical table Mar 22, 2009 1581
The American Jobs Creation Act and partnership basis adjustments. Strassler, Philip F.; Blitzer, Keith M.; Levy, Benjamin; Schwarz, Jean Paul Jan 1, 2006 2025
Partnerships, PFICs and QEFs. Cowan, Jeffrey P. Jun 1, 2005 1883
Partnership returns, 2002. Wheeler, Tim; Parsons, Maureen Sep 22, 2004 14802
Table 5.--Partnerships with income (or loss) allocated to partners, by selected industrial groups. Illustration Sep 22, 2004 5361
TaxTalk tips: repair vs. maintenance, "tax-free" distributions and more. Williams, Leonard W. Jan 1, 2004 888
Tax year change relief: new election allows four-year spread for bunched income. Josephs, Stuart R. Dec 1, 2003 943
New realities of alliance partnering. . Kuglin, Fred A. Cover Story Dec 1, 2002 2887
New rules on accounting-period changes for partnerships and S corporations. (Accounting Methods & Periods). Keller, Brian E. Sep 1, 2002 1297
Aggregate approach to partnership causes S Corporation taxation. Schnee, Edward J. Mar 1, 2001 567
Allocating COD income. Ellentuck, Albert B. Feb 1, 2000 1023
Allocations after an ownership change. Keene, David Jun 1, 1999 4403
Tax and accounting aspects of liquidating a partner's interest. Means, Kathryn M. May 1, 1999 7637
The tax matters partner: special rules for partnership audits. Fiore, Nicholas Jun 1, 1998 629
Unified partnership audit procedures revisited. Glass, Elliott Oct 1, 1996 582
Allocation of nonrecourse debt under the three-tier sec. 752 allocation process. Ellentuck, Albert B. Oct 1, 1996 1516
Accounting for book-tax differences of property contributed to a partnership. Walsh, Joseph G. Apr 1, 1995 6924
Allocating nonrecourse deductions - determining permissible sharing ratios. Ellentuck, Albert B. Dec 1, 1993 645
Review of partnership agreements and tax returns. Mildner, Mark E.; Wolitzer, Philip Dec 1, 1993 1515
Allocations of nonrecourse deductions and the minimum gain chargeback. Martin, M. Jill Dec 1, 1992 2573
When to advise a Sec. 754 election. Hamill, James R. Jun 1, 1992 5046
Surviving a partnership audit: success depends on selecting the right tax matters partner. Wise, Spence L. Mar 1, 1992 5757
Accounting for partnerships. Schwartz, Marlyn A. column Jul 1, 1990 1386

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