PIP Factors: Examine with Low Expectations

Borden, Bradley

Abstract

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PIP Factors: Examine with Low Expectations

Bradley T. Borden

Brooklyn Law School

February 3, 2010

Tax Management Real Estate Journal, Vol. 26, p. 31, 2010

Abstract:
This article takes a critical look at the factors the income tax regulations use to define partners' intererests in a partnership. The article concludes that the factors do little to help determine partners' interests in the partnership.

Number of Pages in PDF File: 20

Keywords: partners' interests in a partnership, PIP, partnership tax allocations

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Date posted: April 13, 2010

Suggested Citation

Borden, Bradley T., PIP Factors: Examine with Low Expectations (February 3, 2010). Tax Management Real Estate Journal, Vol. 26, p. 31, 2010. Available at SSRN: http://ssrn.com/abstract=1588239

Contact Information

Bradley T. Borden (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States