Dispositions and forfeitures on nonvested partnership interests for services rendered under section 83

Article Abstract:

Taxation of consideration for past or future services paid in form of interest in a partnership is examined from the perspective of service partner and the partnership. The implications of contingency and forfeitures on the taxation of this form of consideration are discussed in depth.

Services information, Interpretation and construction, Services

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Recent developments in partnership taxation

Article Abstract:

The affect on the taxation of partnerships, as a result of principle developments in 2004, are discussed. The topics like like-kind exchanges, restructurings, partnerships with tax-exempt entities are also discussed.

Influence

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Disguised sales of partnership interests

Article Abstract:

The provisions contained in Internal Revenue Service's (IRS) proposed regulations relating to disguised sales of partnership interests and the tax treatment thereof are discussed and analyzed.

Acquisitions & mergers, Mergers, acquisitions and divestments, Company acquisition/merger, Cover Story, United States. Internal Revenue Service, Partnership distributions

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