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Regulations Determine Partnership Distributive Shares When Ownership Changes

“The IRS issued final regulations on determining partners’ distributive shares of partnership items when a partner’s interest varies during the partnership’s tax year.”  Sally P. Schreiber, a senior editor for the Journal of Accountancy®, explains the exceptions and methods the proposed regulation influences. To find out more on The Tax Adviser® article, click: Regulations Determine Partnership Distributive ...

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