Journal of Partnership Taxation 1993 |
Title | Subject | Authors |
Accounting issues. (Eleventh Circuit rules on partnership liabilities) | Business | Carman, William T., Dance, Glenn E. |
Contributions of property to a partnership: the proposed Section 704(c) regulations. | Business | Edquist, David |
Controversial ruling addresses distribution of partner's debt to obligor partner. (Internal Revenue Service's Ruling 93-7 creates problems) | Business | Rosenthal, Trevor B., Turner, James M. |
Final disguised sales regs. add clarification but leave some issues unaddressed. | Business | Grace, Michael J. |
How partnerships can be used to best advantage in structuring joint ventures. | Business | Alpi, James V. |
Partnership capital interests were received for services, rules CA-8 in Mark IV Pictures. (issue of receipt of partnership interest by a service-providing partner) | Business | Lockhart, James D. |
Partnerships with tax-exempt partners given guidance on avoiding UBTI. (rulings on unrelated business taxable income) | Business | Kehoe, Christopher G. |
Recent developments. (Partnership Law) | Business | Comiter, Richard B., Wolf, Robert M. |
Section 754 - anomalies galore. (Accounting Issues) | Business | Carman, William T., Solomon, Martin B. |
Tax-oriented investments. (planned ruling on debt modification) | Business | Brenman, Lawrence H. |
Uncertainty clouds the tax consequences of the bankruptcy of a general partner. | Business | Williford, Jerry S., Standley, Donald H., Bell, Thomas C. |
Use of partnerships in a real estate gift program. (Estate Planning) | Business | Wallis, Donald W., Tousey, Clay B. Jr. |
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