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 ...
Under Code section 752, partners in an entity taxable as a partnership include their shares of the partnership’s liabilities in their federal income tax bases in their partnership interests. To ...
Results that may be inaccessible to you are currently showing.
Hide inaccessible results
Feedback