Real Estate & Passthrough Finance Techniques Corner: New Taxpayer Favorable LTRs Allow Gain on Sale of Partnership Assets to be Offset by Disallowed Loss on Earlier Sale of Partnership Interest

On Mar 25, 2016, the IRS published three substantially identical private letter rulings (LTR) that address the application of Code Sec. 267(d) following a related-party sale of a partnership interest in which a loss is disallowed by Code Sec. 707(b)(1)(A). Without revealing any client confidences, t...

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Veröffentlicht in:	Journal of Passthrough Entities 2016-03, Vol.19 (2), p.21
Hauptverfasser:	Rubin, Blake D, Whiteway, Andrea M
Format:	Artikel
Sprache:	eng
Schlagworte:	Capital losses Disposition of partnerships Language Letter rulings Partnership interest Pass through entities Profits Sales Taxation
Online-Zugang:	Volltext
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