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
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 allocationsAccepted Paper Series
Date posted: April 13, 2010
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