Abstract

http://ssrn.com/abstract=2275324
 


 



Comments on the Taxation of Passthrough Entities


George K. Yin


University of Virginia School of Law

July 23, 2013

140 Tax Notes 358 (2013)
Virginia Public Law and Legal Theory Research Paper No. 2013-20
Virginia Law and Economics Research Paper No. 2013-05

Abstract:     
This paper is a slightly revised version of comments submitted to the House Committee on Ways & Means concerning four proposals to reform the taxation of passthrough entities. Among other things, the paper urges that passthrough entities be required to recognize gain on distributions of appreciated property to an owner of the entity. Adoption of this single proposal of the committee would be a meaningful step towards achieving the committee’s dual goals of simplification and reform.

Number of Pages in PDF File: 6

Keywords: passthrough entity, passthrough tax reform, partnership distributions, partnership allocations, Section 1374

JEL Classification: K34, K40

Accepted Paper Series





Download This Paper

Date posted: June 6, 2013 ; Last revised: June 28, 2014

Suggested Citation

Yin, George K., Comments on the Taxation of Passthrough Entities (July 23, 2013). 140 Tax Notes 358 (2013); Virginia Public Law and Legal Theory Research Paper No. 2013-20; Virginia Law and Economics Research Paper No. 2013-05. Available at SSRN: http://ssrn.com/abstract=2275324

Contact Information

George K. Yin (Contact Author)
University of Virginia School of Law ( email )
580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

Feedback to SSRN


Paper statistics
Abstract Views: 427
Downloads: 120
Download Rank: 141,390

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.360 seconds