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Community property partnerships and like-kind exchanges

Article Abstract:

The tax characterization of family business entities has always been wrought with confusion. Revenue Procedure 2002-69 attempt to allay some of the confusion with regard to limited liability companies and partnerships that are owned as community property by spouses. This procedure still leaves plenty of unclarified issues, though.

Like-kind exchanges, Economic aspects, Limited liability companies, Married people, Community property

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Sales vs. redemptions of partnership interests and why it matters

Article Abstract:

There is little difference, with respect to the amount of money chaning hands, in the sale or redemption of partnership interest by a departing partner. However, the differences in the income tax consequences between the two types of transactions may be significant.

Income tax

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IRS issues proposed section 1446 regulations replacing revenue procedure 89-31

Article Abstract:

The regulation proposed by Internal Revenue Service regarding the payment on income allocable to a foreign partner by withholding tax is presented in detail.

United States, United States. Internal Revenue Service

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