Distributive shares and the varying interests rule: planning ideas and opening issues
Article Abstract:
Section 706(d) is connected with finding out partners' distributive shares if there is change in any partner's interest in the partnership during the tax year. The variations in partners' interest bring about the concern of how much of the partnership level items are acknowledged by each partner and when they are acknowledged. Opportunities for income conversion and deferral of income appropriation may be viewed as other alternatives.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
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Corporate partnering: the increasing applicability of Subchapter K in a Subchapter C world
Article Abstract:
The corporate tax community are now utilizing the benefits that the Subchapter K brings as it becomes a mainstream tax strategy. Subchapter K delivers a number of benefits to firms in terms of choosing a firm's capital structure, such as easier transfer of present debts. In addition, Subchapter K is the best framework when planning for exit strategies becomes a significant variable in the selection of the entity.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
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Corporate partnering: the increasing applicability of Subchapter K in a Subchapter C world
Article Abstract:
The tax advantages of establishing a joint ventures as partnerships or limited liability companies are examined.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
User Contributions:
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