Application of the Passive Activity Loss Disposition Rules to Partnership Redemptions
Article Abstract:
This paper deals with disallowed losses in excess of income from passive activities which are suspended until the subsequent tax year and/or reduce nonpassive income when the interest in the activity is disposed of, making the time of disposition important.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
Analysis, Evaluation, Taxation, Passive activity (Taxation), Income accounting
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
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Fraudulent Partnership Was Not Enforced
Article Abstract:
The Tenth Circuit Court of Colorado held that a trustee in bankruptcy can not recover funds from limited partners who received excess funds illegally because the partnership was fraudulent.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
Partnerships, Cases, Limited partnership, Limited partnerships, Bankruptcy trustees
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
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Subjects list: United States
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