Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnership

Borden, Bradley

Abstract

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Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnership

Bradley T. Borden

Brooklyn Law School

March 19, 2007

Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Vol. 746, p. 477, 2007

Abstract:
This Catalogue of Legal Authority presents a summary of 112 statutes, cases, regulations, and rulings that address the federal definition of tax partnership. It also lists 113 additional statutes, cases, regulations, and rulings that the summarized legal authority appears to cite as support for analyeses and conclusions regarding the federal definition of tax partnership. The document summarizes the tax significance of tax partnership classification and the ten tests used to define tax partnerhip.

Number of Pages in PDF File: 60

Keywords: tax partnership, entity classification, subchapter K

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Date posted: March 25, 2007 ; Last revised: July 9, 2008

Suggested Citation

Borden, Bradley T., Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnership (March 19, 2007). Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Vol. 746, p. 477, 2007. Available at SSRN: http://ssrn.com/abstract=975117

Contact Information

Bradley T. Borden (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States