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Taxation & Estate Planning

: TaxProf Blog

Fed. Cir. Invalidates

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The Court of Federal Claims on Thursday invalidated the retroactive application of Reg. § 1.752-6, which required a partner to reduce her outside basis for contingent obligations transferred to a partnership. Murfam Farms LLC v. United States, No. 06-245T (Fed. Cl. July 30, 2009): Plaintiffs argue that Treas. Reg. §...

Full post as published by TaxProf Blog on August 02, 2009 (boomark / email).

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