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Getting Technical with Partnership Termination Rule | Cadwalader, Wickersham & Taft LLP

Getting Technical with Partnership Termination Rule | Cadwalader, Wickersham & Taft LLP
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United States - Tax Authorities - Getting Technical With Partnership Termination Rule

The Tax Court recently ruled that a new partnership ("New Shoals") that is deemed to form on a technical termination may use a taxable year that starts.

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Getting Technical with Partnership Termination Rule

Getting Technical with Partnership Termination Rule
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