Determining the tax consequences of an installment sales of a partnership interest.
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.
W G & L Financial Reporting & Management Research
Fellows, J.A. & Yuhas, M.A. (1996). Determining the tax consequences of an installment sales of a partnership interest. Journal of Partnership Taxation, 12(4), 294-310.
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