Disguised sale final regulations.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on November 1, 1993. The length of the article is 1098 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Some types of partner property contributions to partnerships and related partnership distributions can be recognized as a sale of the property involved. Proposed regulations would recognize the distribution of property as a sale by the original contributor if it occurs within two years of being contributed to the partnership. Any contribution of liability to a partnership that exceeds the contributor's share of the liability is also recognized as a sale under the proposed regulations.

Citation Details
Title: Disguised sale final regulations.
Author: William T. Carman
Publication:The Tax Adviser (Magazine/Journal)
Date: November 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n11 Page: 712(2)

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