'Hypothetical sale' approach makes real change in partnership regs
Article Abstract:
The author details IRS regulations which change the tax treatment of transfers of partnership interests. Gain and loss recognition provisions differ from prior law. Several examples which focus upon bases calculations are included.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2000
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New regs. offer guidance on partnership adjustment allocations
Article Abstract:
The author discusses regulations under IRC section 743(b) regarding the taxation of partnership adjustment allocations.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2000
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Single sale generates multiple types of capital gains
Article Abstract:
The author examines IRS final regulations for IRC section 1(h)(11) regarding capital gains recognition on the sale or exchange of partnership, S corporation, or trust interests.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2001
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