Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnership
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, Vol. 746, p. 477, 2007
60 Pages Posted: 25 Mar 2007 Last revised: 9 Jul 2008
Date Written: March 19, 2007
This Catalogue of Legal Authority presents a summary of 112 statutes, cases, regulations, and rulings that address the federal definition of tax partnership. It also lists 113 additional statutes, cases, regulations, and rulings that the summarized legal authority appears to cite as support for analyeses and conclusions regarding the federal definition of tax partnership. The document summarizes the tax significance of tax partnership classification and the ten tests used to define tax partnerhip.
Keywords: tax partnership, entity classification, subchapter K
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