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Title Author Type Date Words
Why states should adopt the MTC model for federal partnership audits. Sherr, Eileen Reichenberg Mar 1, 2020 2887
$8.7 million partnership income adjustment by IRS disallowed: Family mobile home business' promissory notes were not includible in income, the Tax Court holds. Pirrone, Maria M. Mar 1, 2020 889
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
Partnership terminations triggered by a change in form. Owen, Sheila Oct 1, 2019 1375
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
IRS issues guidance on passthrough deduction. Oct 1, 2018 959
Allocating debt when a disregarded entity is a partner. Ellentuck, Albert B. Aug 1, 2018 1477
The function of basis. Ellentuck, Albert B. Apr 1, 2018 1952
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
IRS reallocates losses of joint venture among foreign and domestic partners. Carrasco, Jose; Cocanower, Whit Feb 1, 2018 1253
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2018 6574
Developing a uniform state approach to the new federal partnership audit regime. Jensen, Jennifer; Sherr, Eileen Reichenberg; Stanton, Catherine Dec 1, 2017 2324
New Partnership Audit Regime: Opt-Out, Push-Out, or Pay-Up? Horowitz, Mitchell I.; Marks, Gregory M. Dec 1, 2017 3726
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
Recent regs. significantly change taxation of certain partnership contributions. Austin, Sean; Blumenreich, Richard; Holtman, Morgan Jun 1, 2017 1814
Final regs. address qualifying income exception for certain publicly traded partnerships. Swiech, Robert A.; Whitlock, Megan J. Jun 1, 2017 2381
Temporary regulations prohibit partners from being employees. Schreiber, Sally P. Jul 1, 2016 620
Time to adjust: adding to the list of partnership revaluation events. Stoner, Megan; Ellis, Audrey; Schmalz, John Jul 1, 2016 1060
Using the "zero-value" approach for carried interests. Warren, Rebecca Apr 1, 2016 1204
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2016 5951
Taxation of worthless and abandoned partnership interests. Schnee, Edward J.; Seago, W. Eugene Feb 1, 2016 6325
Regulations forthcoming on partnership nonrecognition of property contributions. Camillo, Jay L.; Christman, Kenneth P., Jr.; Leyva, Natan; Stenger, Allen Jan 1, 2016 2948
Chief counsel advice tackles sec. 752's impact on partnership COD income. Brown, Mark Nov 1, 2015 1169
An alternate route to an IPO: the up-C partnership structure. Bilsky, Jeffrey N.; Goodman, Avi D. Nov 1, 2015 6324
IRS proposes rules on disguised payments for services. Schreiber, Sally P. Oct 1, 2015 1105
Extension OK where individual had apparent authority to sign it. Beavers, James A. Oct 1, 2015 1301
Rules for disguised payments to partners are proposed: payment for services would be determined by six nonexclusive factors. Schreiber, Sally P. Oct 1, 2015 978
UBTI reporting requirements for partnerships and S corporations. Whitehair, Andrew L.; Venables, Robert Aug 1, 2015 3067
Court rejects 'in-substance' small-partnership argument. Reichert, Charles J. Jul 1, 2015 632
Making a valid sec. 754 election following a transfer of a partnership interest. Bilsky, Jeffrey N.; Brandstetter, Patricia May 1, 2015 2208
Selling partnerships that own CFCs: a potential trap for the unwary. Becker, Jeff Apr 1, 2015 2179
Identifying what constitutes partnership liabilities and how they affect the basis of partnership assets: not all partnership debt qualifies as a liability for purposes of sec. 752. Ellentuck, Albert B. Apr 1, 2015 2213
Procedures for withholding foreign partnerships and withholding foreign trusts coordinated with FATCA. Dell, Michael Jan 1, 2015 2401
Treating partners as employees: risks to consider continuing to treat an employee of a partnership who has received an equity interest in the partnership as an employee can create a number of tax problems. Brock, Noel P. Aug 1, 2014 3292
New treatment of disguised sales and partnership liabilities. Nevius, Alistair M. Aug 1, 2014 561
Proposed disguised-sale regs. offer clarification and issues for real estate. Bakale, Anthony S.; Milo, Angelina Aug 1, 2014 3167
Using a buy/sell agreement to restrict transfers of partnership interests. Ellentuck, Albert B. Aug 1, 2014 1747
Unwinding the ceiling rule. Osofsky, Leigh Jun 22, 2014 20581
Determining if a technical termination occurs. Ellentuck, Albert B. Jun 1, 2014 1980
Sec. 752 recourse liabilities and related-party rules. Edwards, Vlada May 1, 2014 1188
Startup and organizational costs in a partnership technical termination. Schwartzman, Randy A.; Brandstetter, Patricia May 1, 2014 1693
Contributed property in the hands of a partnership. Ellentuck, Albert B. Apr 1, 2014 2262
Partnership basis rules proposed. Schreiber, Sally P. Apr 1, 2014 462
Codifying and "miscodifying" judicial anti-abuse tax doctrines. Jellum, Linda D. Mar 22, 2014 23337
IRS disallows write-off of startup and organizational costs in a technical termination. Almeras, Jon Mar 1, 2014 964
Supreme Court resolves circuit split on gross valuation misstatement penalty. Schreiber, Sally P. Mar 1, 2014 610
IRS: terminating partnerships may not accelerate amortized startup expenditures. Schreiber, Sally P. Mar 1, 2014 421
Proposed regs. issued on amortization of startup expenses by terminating partnerships. Schreiber, Sally P. Feb 1, 2014 283
Don't forget the mandatory application of sec. 732(d). Kim, Grace; Carrasco, Jose Feb 1, 2014 2884
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2014 7779
Partnership capital account revaluations: an in-depth look at sec. 704(c) allocations. Greenwell, James M. Feb 1, 2014 6650
Rethinking I.R.C. 2701 in the era of large gift tax exemptions. Pegg, Christopher; Seymour, Nicole Nov 1, 2013 4721
Collaboration agreement gives rise to partnership treatment. Nakamoto, Erin Nov 1, 2013 1287
Chief counsel disregards indemnification agreements under anti-abuse rules in transactions that result in disguised sales. Lipman, Benjamin; Weintraub, Sanford Oct 1, 2013 1994
Sec. 754 and ground leases. Pitt, Andrew Oct 1, 2013 946
The new revolution in partnership tax? Monroe, Andrea Sep 22, 2013 20781
Basis: inside out or just right? Hazel, Kristen E. Sep 1, 2013 2245
Tiered partnerships: will net investment income tax and proposals to change taxation of carried interests wreak havoc? Etienne, Corinne; McCreary, Lee Aug 1, 2013 1800
Sale of unrealized receivables not eligible for installment method. Aug 1, 2013 1211
Interplay of withholding obligations on partnership's disposition of U.S. real property. Breen, Jennifer E.; Bak, Jacqueline Jul 1, 2013 1012
Final regulations for noncompensatory partnership options. Wamboldt, Lisa Jul 1, 2013 1355
Targeted partnership allocations. Brock, Noel P. Jul 1, 2013 8543
Targeted partnership allocations. Brock, Noel P. Jun 1, 2013 5603
Tax Court reverses its position on valuation misstatement penalty; Supreme Court agrees to hear case on the issue. Beavers, James A. Jun 1, 2013 1998
Long-awaited final regs. issued on noncompensatory partnership options. May 1, 2013 354
Sec. 901(m): potential trap for partnership transactions. Dokko, Sean; Roth, William F., III; Pedersen, Robert C. May 1, 2013 1772
Incorporating an insolvent partnership: availability of the insolvency exclusion. Weber, Mindy Tyson Apr 1, 2013 2533
Illinois apportionment of service income and unitary partnerships. Weber, Mindy Tyson Apr 1, 2013 1683
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 6144
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
Tax benefits of converting a C corporation with undervalued assets. Meade, Janet A. Apr 1, 2010 2226
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
Partnership tax allocation may do more harm than good. Bird, Bruce M.; Segal, Mark A.; Sakai, Marcia Dec 1, 2008 2074
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
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
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
GREEK TAX SYSTEM DEEMED DISCRIMINATORY. Brief article Jan 9, 2007 139
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
New York challenges 631(d) treatment. Vescio, Christopher C. Jun 1, 2004 432
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
Partnerships, LLCs, LLPs, and S corporations. Altieri, Mark P.; Cenker, William J. Oct 1, 2002 4583
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
Entity theory as myth in the origins of the corporate income tax. Bank, Steven A. Dec 1, 2001 39672
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
New foreign partnership reporting requirements. Nichols, Richard D. Apr 1, 2000 3224
Recent changes in filing requirements for foreign partnerships. Apr 1, 2000 1422
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
"Check the box" final regulations explained. Philips, Bernie Aug 1, 1998 963
Different K-1s for different folks. Farber, Paul Aug 1, 1998 828
Getting the benefit of your bargain in partnership acquisitions: proposed regulations under sections 743(b) and 755. McLean, Scot A. Jul 1, 1998 13901
Maximizing Sec. 197 amortization in partnership transactions. Garre, Karen Jul 1, 1998 1551
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
Partnership allocation of depreciation recapture gain among partners. Palley, Jeffrey M. May 1, 1998 1582
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

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