25 E. Jackson Blvd.
Chicago, IL Cook County 60604-2287
United States
DePaul University - College of Law
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publicly-traded partnerships, partnership tax allocations, private equity
Itemized Deductions, Standard Deduction, Tax Cuts and Jobs Act
safe harbors, rules, standards
Partnership Tax, Section 751(a), Section 741, TCJA
partnership tax, related partners, allocations, substantial economic effect, anti-abuse rule, blockers
Tax Planning, Actual Transaction Doctrine, Non-Disavowal Doctrine, Tax Elections
tax elections
tax simplification, tax complexity
Non-Disavowal Doctrine, Substance over Form
Publicly Traded Partnerships, Real Estate Investment Trusts, Corporate Taxation
Partnership Tax, Complexity, Section 704(c), Section 754
Shifting Losses, Shifting Gains, Section 704(c), Section 1015
rebuttable presumptions, tax motive, rules vs. standards
Tax Gap, Tax Return, Schedule UTP
