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Transaction Cost Allocation Considerations for Partnerships - What's Different and What's the Same

USA - March 7 2019 The treatment of transaction costs in the context of a transaction involving a partnership that is either the acquiring entity or the target entity...

Lisa B. Petkun, Annette M. Ahlers.

Tax Court Limits Taxpayer's Ability to Exclude Settlement Payments From Income

USA - September 25 2017 Two recent cases highlight the limitations on an individual taxpayer’s ability to exclude money received in a lawsuit settlement from gross...