Comments on the Taxation of Passthrough Entities

6 Pages Posted: 6 Jun 2013 Last revised: 28 Jun 2014

See all articles by George K. Yin

George K. Yin

University of Virginia School of Law

Date Written: July 23, 2013


This paper is a slightly revised version of comments submitted to the House Committee on Ways & Means concerning four proposals to reform the taxation of passthrough entities. Among other things, the paper urges that passthrough entities be required to recognize gain on distributions of appreciated property to an owner of the entity. Adoption of this single proposal of the committee would be a meaningful step towards achieving the committee’s dual goals of simplification and reform.

Keywords: passthrough entity, passthrough tax reform, partnership distributions, partnership allocations, Section 1374

JEL Classification: K34, K40

Suggested Citation

Yin, George K., Comments on the Taxation of Passthrough Entities (July 23, 2013). 140 Tax Notes 358 (2013); Virginia Public Law and Legal Theory Research Paper No. 2013-20; Virginia Law and Economics Research Paper No. 2013-05. Available at SSRN:

George K. Yin (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

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