News & Analysis as of

Disclosure Requirements Final Rules Partnerships

Cadwalader, Wickersham & Taft LLP

IRS Issues Final Partnership Basis Shifting Regulations

On January 10, 2025, the Treasury and IRS issued final regulations identifying certain partnership related party “basis shifting” transactions and substantially similar transactions as transactions of interest (TOIs), which...more

Harris Beach Murtha PLLC

IRS Final Regulations Eliminate “Bottom Dollar” Guarantees

On October 9, 2019, the Internal Revenue Service (“IRS”) issued final regulations on the allocation of partnership recourse  liabilities that essentially eliminate the use of “bottom dollar” guarantees to increase a partner’s...more

2 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide