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From Allocations to Series LLCs: 2011’s Partnership Tax Articles

Tax Notes, Vol. 134, p. 1433, March 2012

Brooklyn Law School, Legal Studies Paper No. 266

15 Pages Posted: 13 Mar 2012  

Bradley T. Borden

Brooklyn Law School

Date Written: March 12, 2012

Abstract

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

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

Bradley T. Borden (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States

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