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Home » Archives for August 2014

Month: August 2014

Potential Tax Traps for Partnerships and LLCs – Short Years and Late Filing Penalties

When a partnership (or LLC taxed as a partnership) terminates, the taxable year of the partnership ends on the date of termination, and a final income tax return is due within three and a half months from that date. As the PENALTIES FOR LATE FILING CAN BE SEVERE, it is critical for partnerships to recognize […]

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