By: Amanda Wilson Earlier this year, I discussed the IRS's recent no rule policy on spin-offs, and how that would likely have a chilling impact on spin-offs, particularly the common practice of businesses spinning off their real estate in a REIT...

By: Amanda Wilson It seems that this time every year, Congress struggles with whether it will pass temporary tax breaks referred to as "tax extenders" (see discussion of last year's extenders package here). As we count down the days to 2016, we once...

By: Amanda Wilson A more detailed discussion of the impact of the new partnership audit rules can be found here.

By: Amanda Wilson Last week, President Obama signed into law the Bipartisan Budget Act of 2015. As I mentioned in a prior post (found here), the budget bill contained a proposal to revamp how partnerships are audited. Specifically, TEFRA (the 1982...