10 Pages Posted: 21 May 2013
Date Written: May 1, 2013
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: Suggested Citation
Borden, Bradley T., Notable Partnership Tax Articles of 2012 (May 1, 2013). Tax Notes, Vol. 39, p. 639, May 2013; Brooklyn Law School, Legal Studies Paper No. 335. Available at SSRN: https://ssrn.com/abstract=2267954
By Susan Morse