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Current developments

Article Abstract:

The recent developments in the regulations affecting partnerships, S corporations and disregarded entities are assessed. Some of the cases and the judgments regarding the same are also discussed.

Author: Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
Company legal issue, Cases, S corporations, Disregard of corporate entity, Disregarding corporate entity

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Circuit court holds that the IRS did not violate confidentiality of returns

Article Abstract:

The ninth circuit has held that the IRS has not violated any confidentiality of the taxpayers whether or not they were treated as partners, as long as they had some tax liability.

Author: Denham, Katherine Quigley, Harvey, Carol Kulish, Tod, Jim
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2003
Product standards, safety, & recalls, Taxes, Standards, Taxation, United States. Internal Revenue Service, Tax returns

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Subjects list: United States, Laws, regulations and rules, Government regulation, Partnership, Partnerships
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