Notable Partnership Articles from 2013

12 Pages Posted: 26 Aug 2014

Date Written: August 25, 2014

Abstract

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

Suggested Citation

Borden, Bradley T., Notable Partnership Articles from 2013 (August 25, 2014). Tax Notes, Vol. 143, p. 1513, 2014, Brooklyn Law School, Legal Studies Paper No. 389, Available at SSRN: https://ssrn.com/abstract=2486813

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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