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Taxation & Estate Planning
: TaxProf BlogSchwidetzky: Integrating Subchapters K and S
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Walter D. Schwidetzky (Baltimore) has posted Integrating Subchapters K and S?Just Do It, 62 Tax Law. 749 (2009), on SSRN. Here is the abstract: The Code contains two ?pass-through? tax regimes for business entities. One is contained in Subchapter K, which applies to partnerships, the other in Subchapter S, which,...Full post as published by TaxProf Blog on December 14, 2009 (boomark / email).
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