Abstract

http://ssrn.com/abstract=2020552
 


 



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

Abstract:     
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

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Date posted: March 13, 2012  

Suggested Citation

Borden, Bradley T., From Allocations to Series LLCs: 2011’s Partnership Tax Articles (March 12, 2012). Tax Notes, Vol. 134, p. 1433, March 2012; Brooklyn Law School, Legal Studies Paper No. 266. Available at SSRN: http://ssrn.com/abstract=2020552

Contact Information

Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

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