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The proposed partnership anti-abuse regulation: Treasury oversteps its authority

Article Abstract:

The US Dept of the Treasury does not have the authority to adopt the partnership anti-abuse regulation it proposed. This legislation must be devised by the US Congress.

Author: Gouwar, James A.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1995
Powers and duties, United States. Internal Revenue Service, United States. Department of the Treasury

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Tax Liens and Levies Involving Partners: Will a Partnership's Assets Be Attached?

Article Abstract:

This article analyses when and how federal tax liens affect partners' properties or partnership property or partnership interests.

Author: Elliott, William D.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
Tax assessment, Personal property, Tax liens

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Subjects list: United States, Laws, regulations and rules, Partnership, Partnerships
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