The new law journal article cited below is important for every tax professional who represents section 199A clients.
Here’s the cite:
RETHINKING THE OBVIOUS: CHOICE OF ENTITY AFTER THE TAX CUTS AND JOBS ACT
16 PTTAXR 67
Leo N. Hitt
Pittsburgh Tax Review
Can an Entity Be a Partnership and a Corporation at the Same Time?
The post in Peter Mahler’s business divorce blog under the link below addresses the above fascinating question.
Here’s the link: https://www.nybusinessdivorce.com/2018/05/articles/partnerships/corporate-frankenstein-partnership-form-corporation-lives-another-day/