Child Categories
Taxation - Partnerships
-
JCT Proposal on Partnership Nonrecourse Debt Unwarranted
July 15, 2024
Howard E. Abrams, JCT Proposal on Partnership Nonrecourse Debt Unwarranted, 21 Tax Mgmt. Real Estate J. 315 (2005)…
-
Allocation of Stock Between Services and Capital in the Organization of a Close Corporation
January 25, 2024
David R. Herwitz, Allocation of Stock Between Services and Capital in the Organization of a Close Corporation, 75 Harv. L. Rev. 1098 (1962).
-
Corporate Rate Reduction and Fairness to Passthrough Entities
January 25, 2024
Daniel I. Halperin, Corporate Rate Reduction and Fairness to Passthrough Entities, 147 Tax Notes 1299 (2015).