In a notice of proposed rulemaking issued on October 11, 2017 (the “NPRM”), the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) proposed an amendment to existing ...
Start Preamble AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed amendments to the regulation relating to the ...
When a partner in a partnership sells his or her partnership interest to a new partner, this can create a mismatch between the partnership’s basis in its assets (inside basis) and the new partner’s ...
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