Rethinking Book-Tax Disparities and Partnership Distributions

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

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Year of publication:	[2021]
Authors:	Borden, Bradley T. ; Longhofer, Douglas L.
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (19 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes Federal, Vol. 170, p. 711, (Feb. 1, 2021) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 28, 2021 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013230726