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SECTION 751(b): DEEMED DISTRIBUTION, SALE, AND CONTRIBUTION APPROACH.
- Source :
- Practical Tax Strategies; Sep2015, Vol. 95 Issue 3, p100-107, 8p
- Publication Year :
- 2015
-
Abstract
- The article discusses the background and aspects of the proposed regulation, Section 751, issued by the U.S. Internal Revenue Service (IRS) in November 2014 which was designed to prohibit taxpayers from conducting partnerships for the purpose of converting ordinary income to capital gains.
Details
- Language :
- English
- ISSN :
- 00400165
- Volume :
- 95
- Issue :
- 3
- Database :
- Supplemental Index
- Journal :
- Practical Tax Strategies
- Publication Type :
- Periodical
- Accession number :
- 110005990