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Getting Technical with Partnership Termination Rule | Cadwalader, Wickersham & Taft LLP

Getting Technical with Partnership Termination Rule | Cadwalader, Wickersham & Taft LLP
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United States - Tax Authorities - Getting Technical With Partnership Termination Rule

The Tax Court recently ruled that a new partnership ("New Shoals") that is deemed to form on a technical termination may use a taxable year that starts.

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Getting Technical with Partnership Termination Rule

Getting Technical with Partnership Termination Rule
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Jury Will Decide On $43 Million Tax Refund Claim By Zaxby s Cofounder

Evident IRS believes this worthy conservation scheme has been abused by greedy taxpayers assisted by clever lawyers, crafty accountants, and over-zealous appraisers.

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Tax Court Allows Only 2 5% Of Claimed Easement Charitable Deduction

The regulations require us to determine fair market value on the basis of the price that a willing buyer and a willing seller would agree to.

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