[{"articleAbstract":"Partnerships and their partners need to work closely to maintain strong communications to overcome challenges to information sharing and, ultimately, to computational matters and information reporting.","articleTitle":"Reporting aspects of Sec. 743(b) adjustments","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2022/feb/reporting-aspects-sec-743b-adjustments"},"sortDate":"2022-02-01T05:00:00.000-05:00"},{"articleAbstract":"The CARES Act corrected an error that had made qualified improvement property ineligible for bonus depreciation; IRS regulations and guidance explain how to take advantage of the change.","articleTitle":"Qualified improvement property and bonus depreciation","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/qualified-improvement-property-bonus-depreciation"},"sortDate":"2021-09-01T05:00:00.000-04:00"},{"articleAbstract":"What partnerships, S corporations, and others with foreign partnership interests need to know for tax year 2021 and beyond. ","articleTitle":"Complying with new schedules K-2 and K-3","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2022/feb/complying-new-schedules-k-2-k-3"},"sortDate":"2022-02-11T11:45:00.000-05:00"},{"articleAbstract":"Sec. 704(c) aims to prevent the shifting of gain, loss, or other tax attributes among partners by mandating certain adjustments to partners\u0027 capital accounts.","articleTitle":"Partnership Capital Account Revaluations: An In-Depth Look at Sec. 704(c) Allocations","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2014/feb/greenwell-feb2014"},"sortDate":"2014-02-01T00:00:00.000-05:00"},{"articleAbstract":"Qualifying as real estate professionals allows taxpayers to avoid having their rental real estate activities treated as per se passive. This article discusses the requirements for qualifying as a real estate professional and how the requirements have been interpreted by the IRS and the courts.","articleTitle":"Real Estate Professionals: Avoiding the Passive Activity Loss Rules","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2014/jul/skarbnik-july2014"},"sortDate":"2014-07-01T00:00:00.000-05:00"}]