Insights

Here We Go Again: What Is a Partnership Item?

Published on August 31, 2026 5 minute read
Practical ERP Solutions Background

As Seen in Procedurally Taxing - Tax Notes Federal

Part 1: In this article Managing Director and contributing author for Procedurally Taxing Jenni Black examines factors that affect what qualifies as a partnership item.

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Part 2: Managing Director Jenni Black examines the courts’ approach to what qualifies as a partnership item.

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