Impact of the new proposed and final check-the-box regulations on partnership tax status
Article Abstract:
Tax practioners can serve a key part in counseling domestic and foreign ventures on the most tax-efficient entity selection despite the fact that entities are commonly assured of the tax classification that they choose. Tax professionals may also provide significant contributions in counseling companies on the consequences of switching from one classification to another.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
Tax Law, Public Finance Activities, Partnerships, Taxation, Partnership
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
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Ninth Circuit Affirms That a Charitable Remainder Unitrust That Receives UBTI From Partnership Interests Is Subject to Tax On Its Entire Income
Article Abstract:
The Court held that income from publicly traded limited partnerships by a charitable remainder unitrust is unrelated business taxable income.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1997
United States, Cases, Limited partnership, Limited partnerships, Charitable remainder trusts, Unrelated business income tax
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1997
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Subjects list: Laws, regulations and rules, United States. Internal Revenue Service
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