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- Title
Recent Developments and Observations.
- Authors
Cohen, Adam M.
- Abstract
The article discusses the recent developments in the revenue rulings 2008-39 for partnership trading in the U.S. It analyzes the Internal Revenue Service (IRS) view on the deductibility of management fees incurred at various levels of a tiered partnership structure, the upper-tier and the lower-tier where the former must separately state their management fees. Furthermore, an overview about partners and partnership activities released in draft form 1120 and 1065 by the IRS is also provided.
- Subjects
UNITED States; REVENUE rulings; BUSINESS partnerships; TAX laws; UNITED States. Internal Revenue Service; MANAGEMENT
- Publication
Journal of Passthrough Entities, 2008, Vol 11, Issue 5, p25
- ISSN
1099-7407
- Publication type
Article