Preventing unwanted tax consequences from compensatory partnership interests requires understanding Regs. Sec. 1.721-1(b)(2) ...

One of the provisions buried in President Biden’s green proposal from a couple of weeks ago seems to indicate that a distribution of appreciated property from a partnership will now become a ...

On January 14, 2025, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) published final regulations (the ...

The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Ebony Howard is a certified public ...

Tier One Capital Limited Partnership (CSE: TLP.UN) ("Tier One") is pleased to announce the approval of its Q2 2025 ...