Notable Partnership Tax Articles of 2012

10 Pages Posted: 21 May 2013

Date Written: May 1, 2013

Abstract

This Article reviews several partnership tax articles published by academic journals in 2012. The subjects of the articles range from broad reform proposals to taxation of reorganizations to taxation of carried interest to issues affecting partnership liabilities.

Keywords: partnership taxation, partnership allocations, TEFRA audit rules, stoppers, blockers, profits-only interests, carried interests, section 704(b), substantial economic effect, mergers and divisions of partnerships, disregarded entities, debt versus equity

Suggested Citation

Borden, Bradley T., Notable Partnership Tax Articles of 2012 (May 1, 2013). Tax Notes, Vol. 39, p. 639, May 2013, Available at SSRN: https://ssrn.com/abstract=2267954

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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