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.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
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.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Most transfers of partnership interests are required to be reported to the Service. Tax termination of a partnership can be controlled to meet needs of the partners
- Abstracts: Sale of land by partnership to related corporation yielded capital gain. Uncertainty clouds the tax consequences of the bankruptcy of a general partner