Download This PaperRethinking Book-Tax Disparities and Partnership Distributions
Tax Notes Federal, Vol. 170, p. 711, (Feb. 1, 2021)
19 Pages Posted: 29 Apr 2021
Date Written: April 28, 2021
Abstract
This article examines the “tax-follows-book” principle through the lens of partnership distributions of property with reverse section 704(c) items and details ways the law could ensure that post-distribution allocations of tax items follow pre-distribution allocations of book items.
Keywords: partnership distribution, section 704(c), section 751
Suggested Citation: Suggested Citation
Borden, Bradley T. and Longhofer, Douglas L., Rethinking Book-Tax Disparities and Partnership Distributions (April 28, 2021). Tax Notes Federal, Vol. 170, p. 711, (Feb. 1, 2021), Brooklyn Law School, Legal Studies Paper No. 673, Available at SSRN: https://ssrn.com/abstract=3835911
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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