[{"articleTitle":"Regulations streamline partnership basis elections","page":{"path":"/news/2022/aug/irs-treasury-regulations-streamline-partnership-basis-elections"}},{"articleTitle":"Meaning of ‘filed’ defined for purposes of delinquent partnership returns","page":{"path":"/issues/2022/aug/filed-defined-delinquent-partnership-returns"}},{"articleTitle":"Avoiding inadvertent termination of an S election","page":{"path":"/issues/2022/aug/avoiding-inadvertent-termination-s-election1"}},{"articleTitle":"Depreciation recapture in the partnership context","page":{"path":"/issues/2022/aug/depreciation-recapture-partnership"}}]