Filing Deadlines, Partnerships, Income Taxes

Proposed Rule Modifies Timing of "Hot Asset" Reporting

Holland & Knight LLP on 8/22/2025

Generally, gain or loss on the sale or exchange of a partnership interest is treated as capital gain or loss except to the extent of so-called "hot assets." Gain attributable to hot assets – generally unrealized receivables...more

Important IRS and California Tax-Related Deadlines

Allen Barron, Inc. on 1/28/2025

Don't stick your head in the sand and miss important business or personal tax deadlines...more

Have a Partnership? March 15th Deadline Offers a Window of Opportunity

Lowndes on 3/3/2023

Many senior housing properties are owned by limited liability companies or other entities that are taxed as partnerships for federal income tax purposes. The March 15th deadline for filing federal partnership tax returns is...more

IRS Extends Tax Deadlines Related to Individuals, Trusts, Estates, Partnerships and Corporations

Miles & Stockbridge P.C. on 4/17/2020

On April 9, 2020, the IRS issued Notice 2020-23 (the “Notice”), which extends more tax deadlines to cover individuals, estates, corporations and others. The notice expands upon tax relief granted in prior IRS notices that...more

New Partnership and Corporate Tax Return Filing Dates Now in Effect

Lowndes on 3/13/2017

As I previously discussed, the federal tax due date for partnership and corporate tax returns changed for tax years on or after 2016. This means that the new filing deadlines are now in effect. Partnership and S corporation...more

FBAR Deadlines Not as Close as You Think: New Tax Bill's Language Points to 2017 as Likely Timetable

Baker Donelson on 8/18/2015

Thank you for your interest in the 5th Annual IRS Hot Topic Seminar held in Jerusalem in July. In continuing our efforts to provide timely and extremely important updates on tax matters affecting U.S. citizens and green card...more

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