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More on Collapsible Real Estate Partnerships

Authors :
Karen C. Burke
Source :
SSRN Electronic Journal.
Publication Year :
2008
Publisher :
Elsevier BV, 2008.

Abstract

Professor Karen C. Burke explains the operation of the section 1(h)(6)(B) limitation on gain taxed at 25 percent when a partner's only capital gain for the year consists of unrecaptured section 1250 gain on sale of a partnership interest.

Subjects

Subjects :
Finance
Actuarial science
Section (archaeology)
business.industry
General partnership
Economics
Capital gain
Real estate
business

Details

ISSN :
15565068
Database :
OpenAIRE
Journal :
SSRN Electronic Journal
Accession number :
edsair.doi...........62b24608da00460747a314bce41241c3
Full Text :
https://doi.org/10.2139/ssrn.1270223
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