The IRS announced that it will issue proposed regulations providing some relief to brokers that are required to withhold on the transfer of an interest in a publicly traded partnership (PTP) if the ...

Editor’s Note: See Q 8931 to Q for a discussion of the substantial changes to partnership taxation made by the 2017 tax reform legislation. With the exception of certain publicly traded partnerships, ...

Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit. This transcript has been edited for length and clarity. David ...

The Treasury Inspector General for Tax Administration assessed a soft-letter initiative and the IRS’s examinations of 82 ...

“Who is FICA and why is he getting all my money?” Rachel Green, Friends, Season 1 Episode 4. In the first season of Friends, Rachel Green’s excitement over getting her first paycheck was immediately ...

Please provide your email address to receive an email when new articles are posted on . Our third and final post in the series “Introduction to Taxation of Sales Proceeds” addresses the taxation of ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. A partnership agreement (or operating agreement, in the ...

The Internal Revenue Service has been stepping up its audits of large partnerships lately, but partnerships have some ways to correct errors on the returns they've already filed to help them avoid ...

Partnerships (which, for the purpose of this article, include limited liability companies treated as partnerships for tax purposes) have long been considered a flexible way of structuring investment ...

The Internal Revenue Service has been steadily ramping up its enforcement of partnership tax compliance. The Bipartisan Budget Act of 2015 streamlined the framework for auditing of partnership tax ...