Browse Partnership distributions topic

Taxation subtopic

Articles 1-23 out of 23 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 Avoiding tax on liquidating distributions of partnership property through timing of distributions. Ellentuck, Albert B. Oct 1, 2003 838 Divided holding periods for partnership interests. Packard, Pamela May 1, 2001 909 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 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 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 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 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