Title

Gain on partnership interest is now more likely to be ordinary.

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

1994

Date Issued

January 1994

Date Available

December 2013

ISSN

0040-0165

Abstract

Among the changes to the partnership rules under RRA '93 discussed in this article are a lower threshold for substantially appreciated inventory, which increases the chance that disposition of a partnership interest will result in ordinary income.

Comments

Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Taxation for Accountants, 52(3), 146-154. Also published in Taxation for Lawyers, March/April, 1994, Vol. 22, No. 5, pp. 267-275.

Language

en_US

Publisher

RIA Group

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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