News & Analysis as of August 20, 2025

Partnerships

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A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

2025 Tax Legislation Update: One Big Beautiful Bill Act Narrowly Passes Senate

Ropes & Gray LLP on 7/3/2025

The “One Big Beautiful Bill Act” (the “BBB”) was passed by the U.S. House of Representatives on May 22, 2025 (such version, the “House Bill”) as part of the Republican Congress’s reconciliation package. The BBB generally...more

IRS Targeting Partnership Basis-Shifting Transaction Schemes

DarrowEverett LLP on 7/9/2024

The Internal Revenue Service (“IRS,” or the “Service”) issued guidance on June 17, proposing new regulations and releasing a revenue ruling to challenge the use of basis-shifting transactions by complex partnerships. In...more

Weekly IRS Roundup January 13 – 17, 2020

McDermott Will & Schulte on 1/22/2020

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 13 – 17, 2020. January 13, 2020: The IRS published an information letter relating to the...more

What Is the Impact of Tax Reform on US Wind Tax Equity Deals?

Mayer Brown on 1/19/2018

A Word About Wind has published our article What Is the Impact of Tax Reform on US Wind Tax Equity Deals? in its blog (subscription required) and newsletter. ...more

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Today's Popular Updates › Tax Reform › Partnerships

2025 Tax Legislation Update: One Big Beautiful Bill Act Narrowly Passes Senate

IRS Targeting Partnership Basis-Shifting Transaction Schemes

Weekly IRS Roundup January 13 – 17, 2020

What Is the Impact of Tax Reform on US Wind Tax Equity Deals?

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