From Allocations to Series LLCs: 2011’s Partnership Tax Articles
Bradley T. Borden
Brooklyn Law School
March 12, 2012
Tax Notes, Vol. 134, p. 1433, March 2012
Brooklyn Law School, Legal Studies Paper No. 266
This article reviews the partnership tax articles published in student-edited journals in 2011. The articles comprise a rich output on timely topics and demonstrate that partnership tax is primed for even more scholarly attention.
Number of Pages in PDF File: 15
Keywords: partnership taxation, partnership allocations, partners’ interests in a partnership, definition of limited partner, section 469, TEFRA audit rules, stoppers, blockers, profits-only interests, carried interests, section 704(b), substantial economic effect
Date posted: March 13, 2012
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