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Partnerships Moratorium

Bracewell LLP

Treasury and IRS Release Final Regulations on Qualifying Income, but Halted by Trump Moratorium

Bracewell LLP on

January 25, 2017 On January 19, 2017, the Department of the Treasury and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding qualifying income under Internal Revenue Code (Code) section...more

Goulston & Storrs PC

IRS Resumes Publicly Traded Partnership PLRs – New Formal Guidance Expected

Goulston & Storrs PC on

The IRS announced that it has made significant progress on its  publicly traded partnership (“PTP”) guidance and is lifting its moratorium on private letter rulings that started in 2014. ...more

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