Title

Determining the tax consequences of an installment sales of a partnership interest.

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

1996

Date Issued

January 1996

Date Available

December 2013

ISSN

0749-4513

Abstract

The application of the entity and the aggregate theories of partnership taxation becomes complex in the context of an installment sale of a partnership interest. This article analyzes the tax effects of such a transaction and demonstrates how the complete aggregate method of partnership taxation would eliminate the uncertainty of the present system.

Comments

Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Partnership Taxation, 12(4), 294-310.

Language

en_US

Publisher

W G & L Financial Reporting & Management Research

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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