The Flow-through Entities Tax section is a compilation of alerts and articles written by members of the ICPAS Flow-through Entities Tax Committee; as well as links to websites and other resources of interest to the flow-through entities tax community. Follow the links below for more information on these topics.

Flow-through Entities Committee Articles

Taxpayers Successfully Challenge IRS Passive Loss Assertions: Prove participation based on facts and circumstances IRC 469
Ordinary Deduction on Abandonment or Worthlessness of a Partnership Interest
Treatment of S Corporation’s AAA Account when S Corporation Converts to C Corporation and then back to a S Corporation
TC Memo 2019-40 | Ferguson V. Comm.

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