| Autor: |
Langdon, Nancy L., Chan, Gale E., Le Brusq, Hervé |
| Předmět: |
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| Zdroj: |
Tax Adviser; Jul2024, Vol. 55 Issue 7, p15-19, 5p |
| Abstrakt: |
The article focuses on the application of Section 752(c) of the Internal Revenue Code within the context of partnership liquidations, particularly when dealing with insolvent partnerships. It examines how Section 752(c) impacts the determination of partners' tax bases in distributed assets. It includes historical legal precedents, legislative evolution, practical challenges for taxpayers and practitioners, and relevant IRS (Internal Revenue Service) guidance. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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