
IRS Finalizes Partnership Debt Rules: What Trucking LLCs Need to Know About “Disguised Sales,” Guarantees, and Basis in 2026
What changed—and why trucking businesses should care Many trucking companies are organized as LLCs taxed as partnerships. That structure can be great for flexibility, but it also means your ability to deduct losses, receive cash distributions, and avoid surprise tax bills hinges on how partnership liabilities are allocated and whether…













