More on Collapsible Real Estate Partnerships

2 Pages Posted: 16 Nov 2008 Last revised: 12 Sep 2015

See all articles by Karen C. Burke

Karen C. Burke

University of Florida Levin College of Law

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Abstract

Professor Karen C. Burke explains the operation of the section 1(h)(6)(B) limitation on gain taxed at 25 percent when a partner's only capital gain for the year consists of unrecaptured section 1250 gain on sale of a partnership interest.

Suggested Citation

Burke, Karen C., More on Collapsible Real Estate Partnerships. Tax Notes, Vol. 121, No. 7, 2008, San Diego Legal Studies Paper No. 08-080, Available at SSRN: https://ssrn.com/abstract=1301715

Karen C. Burke (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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