Journal of Partnership Taxation 1995 - Abstracts

Journal of Partnership Taxation 1995
TitleSubjectAuthors
Accounting Issues - Alocating Built-In Gains and Losses Following the Redemption of a Contributing Partner's Interest.Business 
Final Anti-Abuse Regulation Expanded and Clarified, but Uncertainties Remain.(Statistical Data Included)BusinessGrace, Michael J.
Handling the problems of forming a partnership or limited liability company.BusinessForsyth, James W.
Handling the tax consequences of partnership mergers and divisions.BusinessNemirow, Laurence E.
Interaction of the minimum gain chargeback and built-in gain allocations.BusinessSurdell, Steven M.
International Developments.BusinessSmiley, Stafford
Maximizing the Choice of Methods Under the Final Section 704(c) Regulations.(Statistical Data Included)BusinessSurdell, Steven M.
New Final Passive "Activity" Regulations Tighten Partial Disposition Rule.BusinessGrace, Michael J., Jedrlinic, Judith A.
Planning opportunities still exist for the liquidation of a deceased parther's partnership interest.(Estate Planning)BusinessTousey, Clay B., Jr., Wallis, Donald W.
Proposed Regulations Give Some Guidance on partnership Mixing Bowl Transactions.(Statistical Data Included)BusinessSchmalz, John G., Edquist, David
Recent Cases and Rulings.BusinessLosey, F. Richard
Tax issues to consider when converting a partnership to a limited liability company.BusinessWolf-Smith, Risa Lynn, Maxfield, John R., Glance, Heidi S.
Tax-Oriented Investments.(Statistical Data Included)BusinessShapiro, Joel G.
The proposed partnership anti-abuse regulation: Treasury oversteps its authority.(Department of the Treasury)BusinessGouwar, James A.
The Tax Consequences of Rescinding a partnership or One Partner's Investment.BusinessMcNulty, Mary A., Robb III, James Y.
Troubled real estate partnerships: what options are available to foreign lenders?BusinessSwartz, Linda Z.
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