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
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 equityAccepted Paper Series
Date posted: May 21, 2013
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