Notable Partnership Articles from 2013
12 Pages Posted: 26 Aug 2014
Date Written: August 25, 2014
This article reviews several articles that appeared in student-edited law reviews in 2013. The articles cover a wide range of topics, including the allocation of partnership liabilities, tax treatment of publicly traded partnerships, the definition of limited partners in the self-employment context, discounts for interests in family-controlled partnerships, and distributions from partnerships.
Keywords: Partnership, allocation of partnership liabilities, publicly traded partnership, partnership distributions, limited partner, self-employment tax, flp discounts, sales of partnership interests
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