Taxing Service Partners to Achieve Horizontal Equity
23 Pages Posted: 6 Oct 2008 Last revised: 12 Oct 2008
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: 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
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