An Unprofitable Pretax Venture Can Still Be a Partnership

We use machine-learning models to analyze and anticipate the outcome of the IRS’s appeal of the Tax Court's decision in Cross Refined Coal LLC v. Commissioner, No. 19502-17 (2019) (bench op.). We predict that the D.C. Circuit will hold that the taxpayer had been carrying on a partnership despite the lack of pretax profit

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Year of publication:	[2021]
Authors:	Alarie, Benjamin ; Xue Griffin, Bettina ; Yan, Christopher
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 171 Tax Notes Fed. 1951 (June 21, 2021) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 21, 2021 erstellt
Classification:	H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013219892