What You Should Know About Mergers and Divisions of Partnerships
Practical Tax Lawyer, Vol. 17, No. 45, Winter 2003
15 Pages Posted: 3 Jan 2007 Last revised: 4 Mar 2008
This Article discusses the partnership mergers and divisions rules and provides examples of how tax advisors may use them to plan transactions.
Keywords: partnerships, mergers, divisions, section 1031
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