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
Suggested Citation: Suggested Citation
Borden, Bradley T., From Allocations to Series LLCs: 2011’s Partnership Tax Articles (March 12, 2012). Tax Notes, Vol. 134, p. 1433, March 2012; Brooklyn Law School, Legal Studies Paper No. 266. Available at SSRN: https://ssrn.com/abstract=2020552