PIP Factors: Examine with Low Expectations
Tax Management Real Estate Journal, Vol. 26, p. 31, 2010
20 Pages Posted: 13 Apr 2010
Date Written: February 3, 2010
This article takes a critical look at the factors the income tax regulations use to define partners' intererests in a partnership. The article concludes that the factors do little to help determine partners' interests in the partnership.
Keywords: partners' interests in a partnership, PIP, partnership tax allocations
Suggested Citation: Suggested Citation