On January 10, 2025, the Treasury Department and the U.S. Internal Revenue Service (the “IRS”) released final regulations (the “regulations”) classifying certain partnership related party basis ...
The IRS issued final regulations that provide an exception from the centralized partnership audit regime for certain partnership-related items (T.D. 9969). The partnership items to which the exception ...
Section 752 and its accompanying regulations require a partnership to allocate its liabilities among its partners, generally resulting in an increase to a partner’s basis in the partnership interest.
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