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204 - Distributable amount

Rules relating to filing Form 990-T

Listed transactions, with citations of published guidance, regulations, or court cases.

Topic No. 356 Decedents

A page discussing rules about payees of payments (other than income effectively connected with a U.S. trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity.

Information about Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, including recent updates, related forms and instructions on how to file. Use this form to provide shareholders the amount of undistributed long-term capital gains.

Gross Income v. Not Gross Income

March 14, 2024 ¡ª Alexander M.M. Uballez, United States Attorney for the District of New Mexico, and Carissa Messick, Acting Special Agent in Charge, IRS Criminal Investigation Phoenix Field Office, announced today that Victor Kearney was sentenced to 27 months in prison and ordered to pay $1,188,645.00 in restitution. A federal jury convicted Kearney, of Zephyr Cove, Nevada, for filing false tax returns on March 10, 2023.

September 7, 2023 ¡ª Timothy M. O'Shea, United States Attorney for the Western District of Wisconsin, announced that Kristin Lein, of Reedsburg, Wisconsin, was sentenced today by U.S. District Judge William M. Conley to 45 months in prison, followed by three years of supervised release, for wire fraud, money laundering, and filing a false tax return. Lein pleaded guilty to these charges on June 14, 2023.

Test Scenarios for Schedule K-1 2D Bar Codes