Abstract

http://ssrn.com/abstract=2267954
 


 



Notable Partnership Tax Articles of 2012


Bradley T. Borden


Brooklyn Law School

May 1, 2013

Tax Notes, Vol. 39, p. 639, May 2013
Brooklyn Law School, Legal Studies Paper No. 335

Abstract:     
This Article reviews several partnership tax articles published by academic journals in 2012. The subjects of the articles range from broad reform proposals to taxation of reorganizations to taxation of carried interest to issues affecting partnership liabilities.

Number of Pages in PDF File: 10

Keywords: partnership taxation, partnership allocations, TEFRA audit rules, stoppers, blockers, profits-only interests, carried interests, section 704(b), substantial economic effect, mergers and divisions of partnerships, disregarded entities, debt versus equity

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Date posted: May 21, 2013  

Suggested Citation

Borden, Bradley T., Notable Partnership Tax Articles of 2012 (May 1, 2013). Tax Notes, Vol. 39, p. 639, May 2013; Brooklyn Law School, Legal Studies Paper No. 335. Available at SSRN: http://ssrn.com/abstract=2267954

Contact Information

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

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