outside-basis

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
20-1160 West Ventures L.P., fka Sleiman Ventures, L.P., et al. v. Commissioner of Internal Revenue Ninth Circuit 2021-02-23 Denied Response Waived affected-item affected-items irs-examination outside-basis partner-level-adjustments partnership-items partnership-taxation statute-of-limitations tax-partnership tefra Whether a partner's outside basis is a 'partnership item' or an 'affected item'