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New Partnership Audit Rules Effective January 1, 2018

USA - October 11 2017 Pursuant to the Bipartisan Budget Act of 2015, effective January 1, 2018, new rules will govern IRS audits of partnerships, including…

Nicholas A. Jacobus, Shane P. Nix.

New Partnership Audit Rules Effective January 1, 2018

USA - October 6 2017 Tax Bulletin Pursuant to the Bipartisan Budget Act of 2015, effective January 1, 2018, new rules will govern IRS audits of partnerships. Generally…

Nicholas A. Jacobus, Shane P. Nix.

New Audit Procedures for Partnerships Create Potential Entity-Level Liabilities

USA - December 17 2015 On November 2, 2015, President Obama signed into law the Bipartisan Budget Act of 2015 (the Act). The Act significantly changes how partnerships…

Christopher S. Davidson, Michael A. Bloom, Norman Lencz.

New regulations on debt instruments – they give a little and take a little

USA - February 3 2011 Recently, the issue price of debt deemed issued as a result of a material modification of a debt instrument has become a problem for both issuers and purchasers of debt.

Charles Kolstad, Rory M. Cohen.

Proposed carried interest legislation: traps for the unwary

USA - June 16 2010 The House of Representatives, the Senate, and the White House have been considering proposed legislation affecting the tax treatment of partnership profits interests issued to service providers (so-called "carried interests") since 2007.

Charles Kolstad, Robin Gilden.