Taxing Service Partners to Achieve Horizontal Equity

23 Pages Posted: 6 Oct 2008 Last revised: 12 Oct 2008

See all articles by Henry Ordower

Henry Ordower

Saint Louis University - School of Law

Date Written: 1992

Abstract

Argues that recent judicial and administrative decisions cause the federal income tax law to tax partners who receive their partnership interests in exchange for services more favorably than partners who acquire their partnership interests in exchange for money or property. Such dissimilar treatment undercuts the desired taxation objective of even-handed treatment of all taxpayers.

Suggested Citation

Ordower, Henry, Taxing Service Partners to Achieve Horizontal Equity (1992). Tax Lawyer, Vol. 46, pp. 19-41, 1991. Available at SSRN: https://ssrn.com/abstract=1277342

Henry Ordower (Contact Author)

Saint Louis University - School of Law ( email )

100 N. Tucker Blvd.
St. Louis, MO 63101
United States

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