Browse Partnership distributions topic

Subtopics (6) Accounting and auditing Analysis Laws, regulations and rules Planning Reports Taxation

Articles 1-36 out of 36 article(s) Title Author Type Date Words Trusts owning partnership interests. Bazley, Thomas E.; Hills, Marvin D. Sep 1, 2009 2544 Like-kind exchanges of partnership properties. Smith, Michael M.; Ariail, Donald L. Dec 1, 2008 2998 Special issues related to distributions of partnership interests by estates and trusts. Bottiglieri, Tom Feb 1, 2008 1043 Planning for current distributions from an LLC. Ellentuck, Albert B. Feb 1, 2008 1900 Partner loans: traps for the unwary. Foley, Gretchen Jul 1, 2006 1208 Is disputed partnership income taxable? Reichert, Charles J. May 1, 2006 519 Towards equity and efficiency in partnership allocations. Jones, Darryll K. Mar 22, 2006 23537 Recoupment by a Partner Pursuant to the Disposal of a Partnership Interest. Jun 30, 2005 652 IRS Issues New Regulations For Withholding On Effectively Connected Income Allocable To Foreign Partners. Jun 23, 2005 1322 Avoiding tax on liquidating distributions of partnership property through timing of distributions. Ellentuck, Albert B. Oct 1, 2003 838 Advanced planning for LLC and partnership transactions. Brief Article Sep 1, 2003 52 2001 schedule K-1 instruction corrections. (News & Trends). Brief Article Mar 1, 2002 75 Divided holding periods for partnership interests. Packard, Pamela May 1, 2001 909 Basis allocation rules for distributions of multiple assets. Beehler, John M. Sep 1, 2000 6793 New partnership basis rules. Bakale, Anthony Aug 1, 2000 2497 Prop. regs. on allocation of partnership debt. Bakale, Anthony Aug 1, 2000 1059 Tax-deferred disposition of a former partnership business via a type b stock swap. Ellentuck, Albert B. Aug 1, 2000 1070 Applying the rules governing distributions of marketable securities. Ellentuck, Albert B. Jun 1, 2000 1194 Co-branding, partnership, joint venture & cross-over: tea marketing gains sophistication. Altman, Randy Aug 1, 1999 2573 Allocation of basis among properties distributed by partnerships. Keller, Brian E. Sep 1, 1998 1409 The TRA '97's new basis allocation rules for property distributions. Streer, Paul J. Jul 1, 1998 5724 Proposed regulations eliminate deemed distributions on technical termination of partnerships. Ingram, Valorie L. Sep 1, 1996 663 Allocations using a reasonable method other than those specifically stated in regulations. Ellentuck, Albert B. Jun 1, 1996 860 Final rules on distributions of partnership property. Schmalz, John G. Apr 1, 1996 956 Recent developments. Nellen, Annette Mar 1, 1996 5700 Continuity-of-interest requirement not affected by partnership's distribution of stock received in reorganization. Wang, C.Y. Brief Article Jan 1, 1996 396 Planning for distribution of partnership interest at death. Torrance, Debbie R. Oct 1, 1995 707 Distributive share of foreign partnership income held subpart F income. Josephs, Stuart R. Brief Article May 1, 1995 108 Small business tax solutions. Sayre, Julian R. Apr 1, 1995 804 Partner allowed to sue partnership following termination. Brief Article Nov 1, 1994 248 Distributions to retiring partners. Boyd, James H. May 1, 1994 4138 Partner's deemed distribution is advance accounted for at end of partnership year. Starr, Samuel P. Brief Article Apr 1, 1994 309 Distributions to retiring partners. Boyd, James H. Apr 1, 1994 5260 Allocation of income without substantial economic effect - what's going on here? Levinton, Howard Feb 1, 1994 614 Disguised sale final regulations. O'Neil, Paul A. Nov 1, 1993 1040 Partnership must delay sec. 734(b) adjustments until retiring partner recognizes gain or loss. Savage, Richard Brief Article Jun 1, 1993 468