Partners & Partnerships
Current Developments in Partners and Partnerships
Editor’s note: Dr. Burton is vice chair of the AICPA Tax Division’s Partnership Taxation Technical Resource Panel.
1 IR-2007-138 (8/2/07).
2 River City Ranches #1 Ltd., TC Memo 2007-171.
3 Goldberg, TC Memo 2007-81.
4 Nehrlich, TC Memo 2007-88.
5 IRS Letter Ruling 200734003 (5/15/07).
6 Chong, TC Memo 2007-12.
7 Burke, TC Memo 2005-297.
8 Burke, 485 F3d 171 (1st Cir. 2007).
9 Rev. Proc. 2007-65, 2007-45 IRB 967.
10 AM 2007-002 (1/11/07).
11 Rev. Rul. 2004-43, 2004-18 IRB 842.
12 Rev. Rul. 2005-10, 2005-7 IRB 482.
13 REG 143397-05, 72 Fed. Reg. 46,932 (8/22/07).
14 Rev. Proc. 2007-59, 2007-40 IRB 745.
15 Rev. Rul. 2007-40, 2007-25 IRB 1426.
16 Rev. Proc. 2007-34, 2007-23 IRB 1345.
17 Notice 2005-1, 2005-2 IRB 274.
18 TD 9321, 72 Fed. Reg. 19,233 (4/17/07).
19 TD 9353, 72 Fed. Reg. 45,346 (10/1/07).
20 Hubert Enters., Inc., 99 AFTR2d 2528 (6th Cir. 2007).
21 Tripp, TC Summ 2007-174.
22 Karason, TC Memo 2007-103.
23 Klamath Strategic Inv. Fund, LLC, 99 AFTR2d 2001 (E.D. Tex. 2007).
24 IRS CCA 200650014 (12/15/06).
25 IRS CCA 200722027 (4/27/07).
26 IRS Letter Rulings 200731018 (8/3/07), 200714006 (4/6/07), and 200714005 (4/6/07).
27 IRS Letter Rulings 200729024 (7/20/07) and 200738009 (9/21/07).
28 IRS Letter Ruling 200721005 (5/25/07).
