Kenneth C. Wang

Kenneth C. Wang

Allen Matkins

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Final Regulations Released for Partnership Recourse Liabilities

On December 2, 2024, the Department of Treasury published final regulations (Final Regulations) governing the allocation of recourse liabilities of a partnership among its partners under Section 752 of the Internal Revenue...more

12/20/2024  /  Allocation of Liability , Bona Fide Relationship Test , Final Rules , Internal Revenue Code (IRC) , Liability , Partnership Interests , Partnerships , Related Parties , Risk of Loss , U.S. Treasury
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