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Regs. issued on transfers of partnership interest to satisfy partnership debt.

Authors :
Nevius, Alistair M.
Source :
The Tax Adviser. January, 2012, Vol. 43 Issue 1, p6, 2 p.
Publication Year :
2012

Abstract

The IRS on November 15 issued final regulations on the application of Sec. 108(e) (8) to partners and partnerships (ID. 9557). The regulations provide rules for determining a partnership's discharge [...]

Subjects

Subjects :
Extinguishment of debts -- Laws, regulations and rules -- Taxation
Partnership -- Laws, regulations and rules -- Taxation
Internal Revenue Code (I.R.C. 108(e)(8))

Details

Language :
English
ISSN :
00399957
Volume :
43
Issue :
1
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.278011841

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