| Journal of Partnership Taxation 1998 |
| Title | Subject | Authors |
|---|
| Administration's Proposal to Tax C to S Conversions Requires Constant Monitoring. | Business | |
| Agent's Fiduciary Duties Owed Primarily to Limited Partnership, Not to Limited Partners. | Business | |
| Application of the passive activity loss disposition rules to partnership redemptions. | Business | Berkowitz, Mark E. |
| Application of the Passive Activity Loss Disposition Rules to Partnership Redemptions. | Business | Berkowitz, Mark E. |
| Basis Rules After Technical Termination of Partnership. | Business | |
| Corporate partnering: the increasing applicability of Subchapter K in a Subchapter C world. | Business | Melone, Matthew A. |
| Corporate partnering: the increasing applicability of Subchapter K in a Subchapter C world.(Statistical Data Included) | Business | Melone, Matthew A. |
| Cost of Limited Partner's Suit Against General Partners Allowed Only as a Miscellaneous Itemized Deduction. | Business | Losey, F. Richard |
| Defectively Formed Limited Partnership Still Has Capacity to Sue. | Business | |
| Disposition of less than an entire partnership interest: what are the tax effects? | Business | Doering, James A. |
| Disposition of Less Than an Entire Partnership Interest: What are the Tax Effects. | Business | Doering, James A. |
| Distributive Share of Ordinary Income Was Not UBTI.(unrelated business taxable income) | Business | |
| Distributive shares and the varying interests rule: planning ideas and opening issues. | Business | Melone, Matthew A. |
| Distributive Shares and the Varying Interests Rule: Planning Ideas and Open Issues. | Business | Melone, Matthew A. |
| Expulsion Not Enforced Without Provision in Partnership. | Business | |
| Family limited partnerships. | Business | Elliott, William D. |
| Fraudulent Partnership Was Not Enforced. | Business | |
| General Partners Do Not Have Implied Power to Advance Legal Expenses. | Business | |
| Impact of the new proposed and final check-the-box regulations on partnership tax status. | Business | Cuff, Terence F. |
| Impact of the New Proposed and Final Check-The-Box Regulations on Partnership Tax Status. | Business | Cuff, Terence, F. |
| Interaction of the Final Regs. on partnership technical terminations with TRA '97.(Final Registrations, Taxpayer Relief Act of 1997) | Business | Grace, Michael J. |
| Interaction of the Final Regs. on Partnership Technical Terminations with TRA '97.(regulations)(Taxpayer Relief Act of 1997) | Business | Grace, Michael J. |
| Many partnership provisions of TRA '97 create complexity and uncertainty.(Taxpayer Relief Act) | Business | Nemirow, Laurence E., Bybee, Charles D. |
| Many Partnership Provisions of TRA '97 Create Complexity and Uncertainty.(Tax Relief Act of 1997) | Business | Nemirow, Laurence E., Bybee, Charles D. |
| Obtaining an abandonment on worthlessness deduction for a partnership interest. | Business | Rieser, Joseph A., Jr., Hitt, Leo N., Aromatorio, Jeffrey G. |
| Obtaining an Abandonment or Worthlessness Deduction for a Partnership Interest. | Business | Aromatorio, Jeffrey G., Rieser, Joseph, Jr., A., Hitt, Leo H. |
| Partner Could Not be Expelled for Exercising Rights Under Partnership Agreement. | Business | |
| Partner Properly Increased His Basis in His Partnership Interest. | Business | |
| Partnership Goodwill Not a Distributable Asset of Firm to Former Partner. | Business | |
| Partnership law. | Business | Comiter, Richrd B., Rubinger, Jeffrey L. |
| Partnership May Be Expelled for Reporting Suspected Overbilling.(partnership law) | Business | Comiter, Richard B., Rubinger, Jeffrey L. |
| Partnership procedure. | Business | Stillman, Courtney N. |
| Partner's Limited Deficit Restoration Obligation Determined.(recent cases and rulings)(Statistical Data Included) | Business | Losey, F. Richard |
| Property Distributions Were Invalid Without Deed. | Business | |
| Proposed regulations define 'limited partner' for self-employment tax purposes. | Business | Zimmerman, John C., Kowalczyk, Tamara K. |
| Proposed Regulations Define 'Limited Partner' for Self-Employment Tax Purposes. | Business | Zimmerman, John C., Kowalczyk, Tamara K. |
| Proposed regulations on basis allocation under subchapter K provide needed guidance. | Business | Schachat, Robert D., Lowy, James M., Mahoney, Peter C. |
| Proposed regulations on basis allocation under subchapter K provide needed guidance.(Statistical Data Included) | Business | Schachat, Robert D., Mahoney, Peter C., Lowry, James M. |
| Proposed regulations on qualified nonrecourse financing help clarify open issues. | Business | Schachat, Robert D., Lowy, James M., Lanza, Peter J. |
| Proposed Regulations on Qualified Nonrecourse Financing Help Clarify Open Issues. | Business | Schachat, Robert D., Lowy, James M., Lanza, peter J. |
| Reallocation of Partnership Income Sustained. | Business | |
| Recent cases and rulings. (partnerships) | Business | Losey, F. Richard |
| REIT's Share of a partnership's Income was Rent Under Seciton 856(d)(1).(Real Estate Investment Trust) | Business | |
| Revaluation of assets for a partnership or LLC can eliminate economic and tax distortions.(limited liabilities companies) | Business | Harris, Richard W. |
| Revaluation of assets for partnership or LLC can eliminate economic tax distortions.(limited liability company)(Statistical Data Included) | Business | Harris, Richard W. |
| S corporations. | Business | August, Jerald David, Rubinger, Jeffrey L. |
| Tax liens and levies involving partners: will a partnership's assets be attached? | Business | Elliot, William D. |
| Tax Liens and Levies Involving Partners: Will a Partnership's Assets Be Attached? | Business | Elliott, William D. |
| TRA '97 repeals excise tax under Section 1491, enacts broad set of new rules for foreign partnerships.(Taxpayer Relief Act of 1997) | Business | Smiley, Stafford |
| TRA '97 Repeals Excise Tax Under Section 1491, Enacts Broad Set of New Rules for Foreign Partnership.(Taxpayer Relief Act of 1997) | Business | Smiley, Stafford |
| Traps for the Unwary Continue to Exist Under New Regs. Governing Allocation of Partnership Depreciation Recapture. | Business | Jackel, Monte A., Dance, Glenn E., Rooney, John J. |
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