Federal Tax Update: When is Partnership Return Not a Return

https://vimeo.com/1222482515?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/31/2026-08-31-when-is-a-partnership-return-not-a-return 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.