1420 N. Charles Street
Baltimore, MD 21218
University of Baltimore - School of Law
in Total Papers Downloads
in Total Papers Citations
partnership allocation regulations, substantial economic effect rules, nonrecourse deductions rules, Crane v. Commissioner, taxation
business entities, Subchaper K, Subchapter S, partnerships, S corporations, taxation, LLC's, limited liability companies, closely held businesses, H.R. 4137
family limitied liability entities, FLLEs, limited partnerships, limited liability companies, estate taxes, gift taxes, Internal Revenue Code, taxation
United States, Germany, taxation, corporations, financial accounting rules, taxation of dividends, capital gains, capital losses, liquidations, reorganizations
partnership debt, partnership taxation, U.S. v. Kirby Lumber, Bankruptcy Tax Act of 1980, COD, partnership insolvency
S Corporations, small businesses, limited liability company, LLC, limited liability partnership, LLP
partnerships, options, federal tax treatment, IRS, Internal Revenue Service, services option, limited liability companies
family limited partnerships, estate tax planning, LLCs, limited liability companies, family limited liability entity, FLLE, Strangi
Tax Reform Act of 1986, passive loss rules, passive income, legislative history, taxation, IRS, Internal Revenue Service
partnerships, noncompensatory options, services options, regulations, taxation
Internal Revenue Code, I.R.C. § 2503(b), gift tax, gifts, taxpayers, simplification, hyperlexis, Bayless Manning, federal legislatures, state legislatures, complexity
hyperlexis, Congress, tax law, Internal Revenue Code, partnership taxation, subchapter K, loopholes, value added tax
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