Return-Path: Received: from vps.transocean.com by vps.transocean.com with LMTP id wG0BMBwENFr4NgAAInt2oQ ; Fri, 15 Dec 2017 09:19:24 -0800 Return-path: Envelope-to: bruce@transocean.com Delivery-date: Fri, 15 Dec 2017 09:19:24 -0800 Received: from o4.mailings-q.law360.com ([167.89.1.233]:42340) by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES128-GCM-SHA256:128) (Exim 4.89) (envelope-from ) id 1ePtdk-0003jX-Rj for bruce@transocean.com; Fri, 15 Dec 2017 09:19:24 -0800 DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=law360.com; h=from:to:subject:mime-version:content-type:content-transfer-encoding; s=s1; bh=yRu+0LswT74j5TC6MleJF+lyrYo=; b=P2GGKALwr3fTWwwBQ5NNdRs KKAWAnXHt8PxZLqdLWDhp60NCk9j50yO1qtVCIsK/KHkTKx+JGx3AxPg0IcgwMoa YSbVnBjBd0LlZnFWw9ShrvmIrygNqmSri4YP3pA7x5g4zWfxeN/gnVL9HG5XMzXh sfbU4Abw+qnelpcFjoK4= Received: by filter0539p1iad2.sendgrid.net with SMTP id filter0539p1iad2-3134-5A3403EB-3F 2017-12-15 17:18:36.073884592 +0000 UTC Received: from www.law360.com (ec2-52-23-238-65.compute-1.amazonaws.com [52.23.238.65]) by ismtpd0007p1iad1.sendgrid.net (SG) with ESMTP id kSlRkOdiTy-ymaH0VNBgxg for ; Fri, 15 Dec 2017 17:18:35.908 +0000 (UTC) Date: Fri, 15 Dec 2017 17:18:36 +0000 (UTC) From: Tax Law360 To: bruce@transocean.com Message-ID: <5a3403ebd6226_53db2b0c506d0f6075055f@ip-172-30-200-5.mail> Subject: BREAKING: IRS Floats Tiered Partnership Rules Under New Audit Regime Mime-Version: 1.0 Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: quoted-printable X-SG-EID: Opio7iv9VGQ4tDJiJszIh3zd7qYkeM6M7FLocQY/BAVbL8vx/gma0h0bwR5WomgK4O6TaHwmBAekVB 2IHP0/EtuC4v6jioy8kR+IXDyJw1ncjA/6EwDPp8aM7LEjmKcl0BcUm2o5Ur+Xi5t9bJknk69euqKV ONjBZ/Lu0q2hxpAVeDEpn8RmsOGmysRxhE3ohCoexofqu7WFxLKkqFDOZQ== X-Spam-Status: No, score=-1.1 X-Spam-Score: -10 X-Spam-Bar: - X-Ham-Report: Spam detection software, running on the system "vps.transocean.com", has NOT identified this incoming email as spam. The original message has been attached to this so you can view it or label similar future email. If you have any questions, see root\@localhost for details. Content preview: The IRS on Friday released highly anticipated guidance on a new partnership tax audit regime to address, among other things, how tax adjustments should be taken into account by so-called tiered partnerships that have pass-through entities as partners. TAX [...] Content analysis details: (-1.1 points, 3.0 required) pts rule name description ---- ---------------------- -------------------------------------------------- 0.0 URIBL_BLOCKED ADMINISTRATOR NOTICE: The query to URIBL was blocked. See http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block for more information. [URIs: law360.com] -0.0 SPF_PASS SPF: sender matches SPF record -0.0 T_RP_MATCHES_RCVD Envelope sender domain matches handover relay domain -0.0 RCVD_IN_MSPIKE_H3 RBL: Good reputation (+3) [167.89.1.233 listed in wl.mailspike.net] 0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to background -1.9 BAYES_00 BODY: Bayes spam probability is 0 to 1% [score: 0.0049] 0.7 MIME_HTML_ONLY BODY: Message only has text/html MIME parts 0.0 HTML_MESSAGE BODY: HTML included in message 0.1 DKIM_SIGNED Message has a DKIM or DK signature, not necessarily valid 0.0 T_DKIM_INVALID DKIM-Signature header exists but is not valid -0.0 RCVD_IN_MSPIKE_WL Mailspike good senders X-Spam-Flag: NO

The IRS on Friday released highly anticipated guidance on a new partnersh= ip tax audit regime to address, among other things,=C2=A0how tax adjustment= s should be taken into account by so-called tiered partnerships that have p= ass-through entities as partners.

Friday, December 15, 2017

BREAKING:= IRS Floats Tiered Partnership Rules Under New Audit Regime

The IRS on Friday released highly anticipated guidance on a new p= artnership tax audit regime to address, among other things, how tax ad= justments should be taken into account by so-called tiered partnerships tha= t have pass-through entities as partners.