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.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
Laws, regulations and rules, Limited partnership, Limited partnerships
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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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.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
Estate tax, Estate taxes
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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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.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
Taxation, Transfer (Law)
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
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Subjects list: United States, Valuation, Interest (Law), Partnership, Partnerships
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