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Notable Partnership Tax Articles of 2012

10 Pages Posted: 21 May 2013  

Bradley T. Borden

Brooklyn Law School

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

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:

Bradley T. Borden (Contact Author)

Brooklyn Law School ( email )

250 Joralemon Street
Brooklyn, NY 11201
United States

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