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Partnership Agreements, Partnership Tax Audits
  • Hoon Lee Law PLLC
  • USA
  • January 17 2017

Tax partnerships are useful because no federal income tax is imposed at the entity level, and the income and loss are passed through to the partners


Delaware Proposes Unclaimed Property Legislation
  • Baker McKenzie
  • USA
  • January 17 2017

On January 12, 2017, significant unclaimed property legislation, SB13, was introduced in the Delaware General Assembly. If enacted, which appears


Tax basis: The key to reducing gain on sale or deducting asset purchases
  • Thompson Coburn LLP
  • USA
  • January 10 2017

This article discusses key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business or when your business


Final Section 987 Regulations for “Qualified Business Units”
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • January 10 2017

In December of 2016, the Treasury issued final and temporary functional currency regulations that apply to certain types of so-called “qualified


Basic Accounting Concepts Every In-house Lawyer Should Grasp
  • Association of Corporate Counsel
  • USA
  • January 6 2017

Why it is paramount for in-house counsel to understand the key drivers of their companies’ overall financial performance in order to avoid being “commercially naïve”


Applying the Look-Through Rules in Determining 'Investment Partnership' Status Under Section 721(b)
  • Pepper Hamilton LLP
  • USA
  • January 5 2017

Many taxpayers choose partnership structures (including LLCs taxed as partnerships) to operate their businesses


New Temporary and Proposed Regulations Regarding Debt Allocations for Partnerships - 'Oh My'
  • Pepper Hamilton LLP
  • USA
  • January 5 2017

Although There Are Aspects of the Regulations that Practitioners and Taxpayers Still Disagree With, There Are Others that Are an Improvement on What


More ISS Updates for 2017 (Last Blog of the Year)
  • Winston & Strawn LLP
  • USA
  • December 28 2016

I have resisted the temptation to blog during the holidays (indeed, for most of December). However, in previous blogs I observed that ISS had


Ready or Not, Here They Come! The New Partnership Audit Rules
  • McDermott Will & Emery
  • USA
  • December 27 2016

On November 2, 2015, the Bipartisan Budget Act of 2015, (the Act), H.R. 1314, 114 CongressPublic Law No. 114-74, made significant changes to the


“The Supreme Court’s Decision to Deny Cert in DMA Is No Big DealReally”
  • Quarles & Brady LLP
  • USA
  • December 19 2016

A lot of practitioners have been alerting clients about the Supreme Court's refusal to hear the appeals in the Direct Marketing Association cases out