Nicholas A. Jacobus

Venable LLP

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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…

Brian J. O'Connor, Shane P. Nix.

Effectively Connected Income and Penny Warrants

USA - June 21 2017 There is a case currently proceeding in the U.S. Tax Court (TELOS CLO 2006-1, Ltd. v. Commissioner, T.C., No. 6786-17, petitions filed 3/22/17) that…

Sung H. Hwang.

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…

Brian J. O'Connor, Shane P. Nix.

Federal Court Strikes Down IRS Temporary Regulations

USA - November 7 2017 In Chamber of Commerce of U.S. v. IRS (September 2017), a U.S. District Court in the Western District of Texas struck down a U.S. Treasury Department…

Friedemann Thomma, Rebecca M. (Becca) Chappell.

No Deductions (Yet) for Business Expenses Paid with Paycheck Protection Loans

USA - May 7 2020 For many entertainment businesses, the recent congressional stimulus has proved to be a smash hit. The IRS, however, is a tough critic and is looking…

Alan J. Epstein, Ilia Katz.