Taxes: The Tax Magazine 1997 Susan Kalinka - Abstracts

Taxes: The Tax Magazine 1997 Susan Kalinka
TitleSubjectAuthors
Check-the-box regulations raise questions concerning the ability of a partnership or an LLC to elect out of Subchapter K. (limited liability company)BusinessSusan Kalinka
Partnership basis allocation rules add complexity to the code and create uncertainties.BusinessSusan Kalinka
Small Business Job Protection Act raises questions concerning the treatment of an S corporation shareholder in a partial liquidation.BusinessSusan Kalinka
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