The use of partnerships and disregarded entities by U.S. corporations

Article Abstract:

Since partnerships are not taxed at the entity level, they are often used by corporations to reduce their income tax liability. Tax planning opportunities for corporations using partnerships are discussed, with references to several different types of corporate transactions.

Corporate Income Taxes, Tax planning, Corporate reorganizations

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Finding the gold nuggets in partnership holding periods

Article Abstract:

Taxes on long-term capital gains are lower than on short-term gains. For partnerships, it is advantageous to maintain long-term holding periods on assets that are sold. The tax law determing holding periods is reviewed.

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Taxation of the seller in a multi-year sale or exchange

Article Abstract:

Methods of taxing the seller in a transaction involving contingent installment payments are reviewed. Tax accounting issues involved in such transactions are discussed.

Tax accounting, Interest, Interest (Finance), Basis (Taxation), Installment contracts

Similar abstracts:

• Abstracts: Dissecting the regulations on partnership disguised sales. Indebtedness of a disregarded entity
• Abstracts: Sale or exchange of principal residence. Monetization strategies in corporate spin-offs. Coordination of tax incentives associated with compliance and the Americans with Disabilities Act

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