Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. Federal tax law treats partnerships as conduits for tax ...
Partnerships are an enigma under federal tax law. Although the partnership files an annual income tax return (i.e., Form 1065), the partners report their allocable share of the partnership’s tax items ...
Because a limited liability company (LLC) made a valid early election into the audit and examination regime of the Bipartisan Budget Act (BBA), P.L. 114-74, the IRS’s final partnership administrative ...
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