PARTNERSHIP INCOME AND LOSS ALLOCATIONS BEFORE AND AFTER THE TAX REFORM ACT OF 1976

THE 1976 TAX REFORM ACT HAS THE BENEFICIAL EFFECT OF MAKING IT CLEAR THAT OVERALL ALLOCATIONS OF PARTNERSHIP PROFIT AND LOSS MUST HAVE ECONOMIC SIGNIFICANCE. IN REACHING THAT RESULT, THE ACT MAY HAVE LEFT SOME AMBIGUITY AS TO THE PROPER ALLOCATIONS WHEN THE AGREEMENT DOES NOT REFLECT THE PROPER ECON...

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Bibliographische Detailangaben

Veröffentlicht in:	The Tax lawyer 1977-04, Vol.30 (3), p.667-699
1. Verfasser:	Kamin, Sherwin
Format:	Artikel
Sprache:	eng
Schlagworte:	Allocations Capital account Collaboration Distribution of profits Income Income shares Income taxes Partnership agreements Partnerships Share distribution of income Tax allocation Tax attorneys Tax evasion Tax reform Tax Reform Act 1976-US
Online-Zugang:	Volltext
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