Does code section 2704(b) apply in valuing a limited partnership interest

Article Abstract:

The author examines the applicability of IRC section 2704(b) to the valuing of limited partnership interests.

Author: Kalinka, Susan
Laws, regulations and rules, Limited partnership, Limited partnerships

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


P.M. Adams and the valuation of an assignee interest in a partnership

Article Abstract:

The author discusses the US Court of Appeals for the 5th Circuit's decision in Adams, which involved the valuing of a partnership assigned interest.

Author: Kalinka, Susan
Estate tax, Estate taxes

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Rev. proc. 2001-43 and the transfer of a nonvested partnership profits interest

Article Abstract:

The author discusses tax consequences affecting services providers and partnerships when transfering vested or nonvested capital interest and vested profits interest.

Author: Kalinka, Susan
Taxation, Transfer (Law)

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Subjects list: United States, Valuation, Interest (Law), Partnership, Partnerships
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.