From Allocations to Series LLCs: 2011’s Partnership Tax Articles
Tax Notes, Vol. 134, p. 1433, March 2012
15 Pages Posted: 13 Mar 2012
Date Written: March 12, 2012
This article reviews the partnership tax articles published in student-edited journals in 2011. The articles comprise a rich output on timely topics and demonstrate that partnership tax is primed for even more scholarly attention.
Keywords: partnership taxation, partnership allocations, partners’ interests in a partnership, definition of limited partner, section 469, TEFRA audit rules, stoppers, blockers, profits-only interests, carried interests, section 704(b), substantial economic effect
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