Journal of Partnership Taxation 1996 - Abstracts

Journal of Partnership Taxation 1996
TitleSubjectAuthors
Allocating UPREIT income to prevent REIT disqualification.(umbrella partnership real estate investment trust)BusinessPurpura, Gary J., Adler, Kevin E.
Coping with the troublesome anti-abuse rules of the final mixing bowl regs.BusinessCarman, William T., Fortini-Campbell, Alan
Determining the tax consequences of an installment sale of a partnership interest.BusinessFellows, James A., Yuhas, Michael A.
Final regs. explain rules governing partnership contributions and distributions.BusinessCuff, Terence Floyd
Final regulations on partnership contributions and distributions will snare the unsuspecting.BusinessCuff, Terence Floyd
Final regulations on publicly traded partnerships reflect practitioners' comments.BusinessShapiro, Joel G.
Oral partnership.BusinessComiter, Richard B., Lioce, Domenick R.
Partnership liabilities: IRS interpretation helpful but further guidance needed.BusinessHeller, Kenneth, Boyd, James
Partnership procedure.BusinessPurintun, Ann-Elizabeth
Partnership terminated in year assets were distributed even though other assets were retained as a preserve against potential claims.BusinessLosey, F. Richard
Proposed check-the-box business classificatin regulations simplify current rules.BusinessLipton, Richard M., Thomas, John T.
Proposed regulations clarify rules on distributions of marketable securities.BusinessCoates, Jennifer, Gouwar, James A.
Proposed Regulations on publicly traded partnerships narrow available safe harbors.BusinessShapiro, Joel G.
Revenue Ruling 95-41 analyzes the effect of Section 704(c) on the allocation of nonrecourse liabilities.BusinessDienst, Gary J., Frydland, Michael
Section 482: its application to partnership transactions from organization to liquidation.BusinessParavano, Jeffrey H., Meehan, Daniel P.
State tax withholding on nonresident partners' shares of partnership income.BusinessKarnes, Allan
Subchapter S reform bill introduced in Congress. (S Corporation Reform Act of 1995)BusinessAugust, Jerald David
Taxation of many items affected by whether a joint venture has a trade or business.BusinessTurner, Peter J.
Tax Court's second decision in Brown Group illustrates usefulness of anti-abuse regulations.BusinessSmiley, Stafford
The accountant's role in preparing and amending partnership or LLC agreements.BusinessWilliford, Jerry S., Imrie, Robyn L.
Washington tax watch.BusinessGrace, Michael J.
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