Abstract

http://ssrn.com/abstract=1911511
 
 

Footnotes (164)



 


 



Making Partnerships Work for Mom and Pop and Everyone Else


Emily Cauble


DePaul University - College of Law

August 17, 2011

Columbia Journal of Tax Law, Vol. 2, No. 2, 2011
MSU Legal Studies Research Paper No. 09-17

Abstract:     
Entities treated as partnerships for tax purposes cover the spectrum from small Mom and Pop operations to mammoth enterprises owned by sophisticated partners. Designing tax law to govern this diverse array of entities is a challenging exercise since rules that are well suited to provide simplicity for entities at the small, unsophisticated end of the continuum may be poorly designed for preventing manipulation by entities at the large, sophisticated end of the continuum. However, a careful examination of how tax rules can best promote simplicity reveals opportunities for reform that would make the law more appropriate for entities all along the continuum.

Number of Pages in PDF File: 56

Keywords: Partnership Tax, Complexity, Section 704(c), Section 754

Accepted Paper Series


Download This Paper

Date posted: August 18, 2011  

Suggested Citation

Cauble, Emily, Making Partnerships Work for Mom and Pop and Everyone Else (August 17, 2011). Columbia Journal of Tax Law, Vol. 2, No. 2, 2011; MSU Legal Studies Research Paper No. 09-17. Available at SSRN: http://ssrn.com/abstract=1911511

Contact Information

Emily Cauble (Contact Author)
DePaul University - College of Law ( email )
25 E. Jackson Blvd.
Chicago, IL Cook County 60604-2287
United States
Feedback to SSRN


Paper statistics
Abstract Views: 268
Downloads: 46
Footnotes:  164
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.359 seconds