September 3, 2019

The IRS will allow partnerships to file superseding tax returns until their normal extension deadline, even if they did not originally request an extension.

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The IRS has begun sending warning letters to taxpayers with virtual currency transactions.

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The IRS has issued final regulations on how to allocate a partnership's creditable foreign taxes among the partners.

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Hargreaves Lansdown Asset Management Limited v. HM Revenue & Customs illustrates the importance of understanding the legal relationships behind payment flows, especially when payments are set off, or “netted,” against each other.

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