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

Abstract

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

Borden, Bradley T., PIP Factors: Examine with Low Expectations (February 3, 2010). Tax Management Real Estate Journal, Vol. 26, p. 31, 2010, Available at SSRN: https://ssrn.com/abstract=1588239

Bradley T. Borden (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States

HOME PAGE: http://www.brooklaw.edu

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