Getty Images / Thomas Barwick A master limited partnership (MLP) is an unusual investment that combines the tax benefits of a limited partnership (LP) with the liquidity of a common stock.

Elective-pay-eligible entities include state and local governments, tribal entities, public school districts, rural electric ...

The Treasury Department and IRS on Tuesday finalized rules for electing out of partnership tax status, a move aimed at ...

Moss Adams experts say that with careful planning, partnerships can mitigate adverse tax consequences stemming from debt ...

The federal highway funding extension bill passed by Congress contains several tax provisions, including changing the due dates for partnership, S corporation, and corporate tax returns, a provision ...

established new rules for the federal income tax audits of partnerships, LLCs, limited partnerships and S corporations. These rules require new language for any partnership or other governing ...

Matthew Roberts is a tax attorney who covers tax litigation and fraud. Federal tax law treats partnerships as conduits for tax reporting purposes. Under this reporting concept, the partnership ...

The FLP continues to grow and recently expanded into another state, taking advantage of opportunity zone tax benefits. The parents create the family limited partnership. Initially, the parents ...