Final regulations now identify certain partnership related-party "basis shifting" transactions as "transactions of interest" subject to the rules for reportable transactions. The final regs apply to ...
On January 10, 2025, the Treasury Department and the U.S. Internal Revenue Service (the “IRS”) released final regulations (the “regulations”) classifying certain partnership related party basis ...
The U.S. Department of the Treasury (the “Treasury”) and the Internal Revenue Service (the “IRS”) published final regulations on January 14, 2025 (the “Regulations”) requiring taxpayers and their ...
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