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Taxation & Estate Planning

: TaxProf Blog

Abrams: Partnership Book-Ups

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Howard E. Abrams (Emory) has published Partnership Book-Ups, 127 Tax Notes 435 (Apr. 26, 2010). Here is the abstract: In Rev. Proc. 2009-70, the IRS asked for guidance regarding the proper allocation of partnership built-in gain. This article offers two sets of three recommendations. The first set proposes technical modifications...

Full post as published by TaxProf Blog on April 30, 2010 (boomark / email).

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