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2026-08-31 When is a Partnership Return Not a Return episode artwork

Aug 31, 2026

2026-08-31 When is a Partnership Return Not a Return

from Current Federal Tax Developments Hosted by Ed Zollars, CPA

This week we look at: Zero-Return Form 1065 Filings and the Beard Test (IRS CCA 202634014) Full Payment Rule & Presumption of Correctness -- Pellegrino v. United States Pro Rata Share Determinations Under OBBBA -- Proposed Regulations (REG-115646-25) Treaty Exclusivity for Pooled Investments -- South Saskatchewan Community Foundation v. U.S. An audio only version of this week’s broadcast can be streamed or downloaded below. 2026-08-31 When is a Partnership Return Not a Return Edward K. Zollars, CPA (Arizona) Download A PDF of articles for this week’s broadcast can be downloaded below: 2026-08-31 Current Federal Tax Developments

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