Proposed Regulations on Qualified Nonrecourse Financing Help Clarify Open Issues
Article Abstract:
This paper examines the Treasury Department's proposed regulations on qualified nonrecourse financing and finds them to be helpful in applying Section 465 of the Tax Relief Act of 1976 to the activity of holding real property in partnerships.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
Real Estate, Real Estate and Rental and Leasing, Laws, regulations and rules, Real estate industry
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1998
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Washington Tax Watch - Joint Committee on Taxation Issues Proposals on Subchapter K
Article Abstract:
This article discusses issues raised in the report of the Joint Committee on Taxation, Review of Selected Entity Classification and Partnership Tax Issues.
Publisher: Warren, Gorham & Lamont, Inc.
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1997
Reports, Tax policy, Review of Selected Entity Classification and Partnership Tax Issues (Report)
Publication Name: Journal of Partnership Taxation
Subject: Business
ISSN: 0749-4513
Year: 1997
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Subjects list: United States, Partnership, Partnerships
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