On Friday, January 31, 2020, the Supreme Court of Texas clarified the law of partnership formation in the closely watched case of Energy Transfer Partners, L.P. et al. v. Enterprise Products Partners, ...

The formation of a partnership is generally a nonrecognition transaction for both the contributing partner and the newly-created partnership. Thus, as a general rule, no gain is recognized by a ...

The IRS has proposed adding two new schedules to Form 1065, U.S. Return of Partnership Income, to help standardize the format in which partnerships report international tax items, beginning with tax ...

The Internal Revenue Service and the Treasury Department released proposed drafts of redesigned partnership form schedules for tax year 2021 (filing season 2022) that aim to provide more clarity for ...

Law Firm Partnership Agreements is a vital resource for law firms of all sizes from small practices to large legal organizations. This guide addresses every major phase in a law firm’s partnership ...

A general partnership, while inexpensive to set up, potentially saddles the partners with big personal liability. Many, or all, of the products featured on this page are from our advertising partners ...

Patterns of partnership formation and dissolution are changing dramatically across the Western world. Some scholars have argued that women's trajectories of union formation and dissolution are ...

Learn the differences and similarities of these two partnership types so you know which business entity to choose. Many, or all, of the products featured on this page are from our advertising partners ...

BACKGROUND The diversification of partnership patterns away from the traditional marriage standard emerged in Spain relatively late. This makes Spain an interesting case for the study of the ...