1420 N. Charles Street
Baltimore, MD 21218
United States
University of Baltimore - School of Law
SSRN RANKINGS
in Total Papers Downloads
business entities, Subchaper K, Subchapter S, partnerships, S corporations, taxation, LLC's, limited liability companies, closely held businesses, H.R. 4137
partnership allocation regulations, substantial economic effect rules, nonrecourse deductions rules, Crane v. Commissioner, taxation
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
partnerships, options, federal tax treatment, IRS, Internal Revenue Service, services option, limited liability companies
S Corporations, small businesses, limited liability company, LLC, limited liability partnership, LLP
partnership debt, partnership taxation, U.S. v. Kirby Lumber, Bankruptcy Tax Act of 1980, COD, partnership insolvency
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
Fair market value; Case law; Taxation; Stockholders; Partnership agreements; Partnership interest; Tax basis; Limited partnerships; S corporations; Pass through entities
hyperlexis, Congress, tax law, Internal Revenue Code, partnership taxation, subchapter K, loopholes, value added tax
bottom-dollar guarantee, economic risk of loss, recourse debt, commercially reasonable, anti-abuse regulation
partnerships, noncompensatory options, services options, regulations, taxation
business interest expenses, section 163(j), partnerships
Internal Revenue Code, I.R.C. § 2503(b), gift tax, gifts, taxpayers, simplification, hyperlexis, Bayless Manning, federal legislatures, state legislatures, complexity
Section 752, partnership debt, economic risk of loss, recourse debt, nonrecourse debt, profit shares
partnerships, CODI, Garcia, modification of debt instruments, OID, squeeze downs
