The Perils of Owning Corporate Stock Through a Partnership

Article Abstract:

After the passage of the Tax Reform Act of 1997, it became more likely for transfers of corporate stock to partnerships to be taxable as a result of such assets falling under investment company rules.

Stocks

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Prop. Regs. on Intangibles Show Caution is Needed in Acquiring Partnership Interests

Article Abstract:

Contributing intangible property partnership entails careful analysis of the sources of those interests. The article examines how to obtain best results under the proposed rules.

Purchasing, Intangible property, Intangible assets

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Traps for the Unwary Continue to Exist Under New Regs. Governing Allocation of Partnership Depreciation Recapture

Article Abstract:

This paper examines allocation of depreciation recapture income by a partnership to its partners in the light of the Taxpayer Relief Act of 1997.

Laws, regulations and rules, Depreciation, Recapture (Taxation)

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