| Journal of Partnership Taxation 1997 |
| Title | Subject | Authors |
|---|
| Accounting issues. | Business | Dance, Glenn E., Hubbard, Quinn D. |
| Accounting Issues - Life Begins at 708: Determining the Basis of Partnership Assets Following a Technical Termination. | Business | Hubbard, Quinn D., Dance, Glenn E |
| ACM Partnership: contingent installment sale transaction lacked economic substance. | Business | Gordanier, Dean C. Jr. |
| ACM Partnership: Contingent Installment Sale Transaction Lacked Economic Substance. | Business | Gordanier, Dean C., Jr. |
| Advising pension plans and other tax-exempt entities on investments in partnerships. | Business | Spirtos, John B. |
| Advising Pension Plans and Other Tax Exempt Entities on Investments in Partnerships. | Business | Spirtos, John B. |
| Determining a 'Significant Modificationi' Under the Final Cottage Savings Regulations. | Business | Thomas, John T., Swartz, Linda Z |
| Determining a 'significant modification' under the final Cottage Savings Regulations. | Business | Swartz, Linda Z., Thomas, John T. |
| Family Partnership Ignored for Estate Tax Valuation Purposes. | Business | |
| Final Section 731(c) Regulations on distributions of marketable securities favor taxpayers. | Business | Coates, Jennifer, Gouwar, James A. |
| Final Section 731(c) Regulations on Distributions of Marketable Securities Favor Taxpayers. | Business | Coates, Jennifer, Gouwar, James A |
| Framily's Practice of Purchasing Lottery Tickets Held to be a Partnership. | Business | |
| Impact of Final Check-th-Box Regulations Awaits Further IRS guidance and States' Input.(Internal Revenue Service) | Business | Lipton, Richard M., Thomas, John T. |
| Impact of Final check-the-box Regulations awaits further IRS guidance and states' input. (Internal Revenue Service) | Business | Lipton, Richard M., Thomas, John T. |
| Income That IRA Received From Limited Partnership Was UBTI.(individual retirement arrangement)(unrelated business taxable income) | Business | |
| International Developments - Treasury, IRS Target International Issues. | Business | Smiley, Stafford |
| Joint Venture Partner Unable to Defer Gain Under Section 1033 When Property was Not Distributed Until One Day Prior to Closing of Condemnation Sale. | Business | |
| Liquidating the partnership: an analysis of the issues and opportunities. | Business | Wright, Janet B. |
| Liquidating the Partnership: An Analysis of the Issues and Opportunities. | Business | Wright, Janet B. |
| Net Operating loss Carryforwards Treated as Affected Items Subject to Computational Adjustment. | Business | |
| Ninth Circuit Affirms That a Charitable Remainder Unitrust That Receives UBTI From Partnership Interests Is Subject to Tax On Its Entire Income. | Business | |
| Partner Who Signed Individual Settlement Agreement Waived Right to Contest Validity of Partnership's Waiver of Statute of Limitations. | Business | |
| Proposed regulations address income exclusion for certain real property business indebtedness. | Business | Schachat, Robert D., Crnkovich, Robert J. |
| Prop. Regs. on Intangibles Show Caution is Needed in Acquiring Partnership Interests.(proposed regulations) | Business | Jackel, Monte A., Dance, Glenn E. |
| Prop. regs. on intangibles show caution is needed in acquiring partnership interests. (proposed regulations on partnership taxation) | Business | Jackel, Monte A., Dance, Glenn E. |
| Recent cases and rulings. | Business | Losey, F. Richard |
| S corporations. | Business | August, Jerald David |
| S Corporations - New Law Liberalizes S Corporation Provisions. | Business | August, Jerald David |
| Selection of a Tax Matters Partner by the Partnership, the IRS, and the Courts. | Business | Stilllman, Courtney N. |
| Selection of a tax matters partner by the partnership, the IRS and the courts. (Internal Revenue Service) | Business | Stillman, Courtney N. |
| Statute of Limitations to Assess Additional Taxes Against a Tax Shelter Partnership Extended Because Signing Partner Had Intent to Evade Tax. | Business | |
| Tax Accounting Partnership Estopped From Asserting That General Partnership Lacked Authority to Consent to Extensin of Assessment Period. | Business | |
| Tax consequences of a Bankrupt Partner's Discharge of His Share of Partnership Recourse Debts.(recent cases and rulings) | Business | Losey, F. Richard |
| Tax Court Has Jurisdiction Over Petition File By Indirect 5 Percent Partners. | Business | |
| Tax Court Lacked Jurisdiction in Affected Items Proceeding to Redetermine Deficiencies Resulting From Partnership Adjustments.(Recent Cases and Rulings) | Business | Losey, F. Richard |
| Taxpayer Cannot Combine Passive and Nonpassive Operations Into a Single Undertaking. | Business | |
| Taxpayer's Claim That Defective Caption Resulted in Lack of Notice Was Rejected. | Business | |
| The anti-abuse rule and the basis rules of the final Section 737 regulations. | Business | Cuff, Terence Floyd |
| The Anti-Abuse Rule and the Basis Rules of the Final Section 737 Regulations.(Statistical Data Included) | Business | Cuff, Terence Floyd |
| Treasury, IRS target international issues.(International Revenue Service) | Business | Smiley, Stafford |
| Washington Tax Watch - Joint Committee on Taxation Issues Proposals on Subchapter K. | Business | Schachat, Robert D., Lowy, James M., Mahoney, Peter C. |
| Washington Tax Watch - Proposed Regulations Address Income Exclusion for Certain Real Property Business Indebtedness. | Business | Schachat, Robert D., Robert J. Crnkovich |
| Withdrawal Payments to Retired Law Partner Treated as Distributive Share of Partnership Income. | Business | |
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