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

Getting Technical with Partnership Termination Rule | Cadwalader, Wickersham & Taft LLP
jdsupra.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from jdsupra.com Daily Mail and Mail on Sunday newspapers.

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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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Tax Court Allows Only 2.5% Of Claimed Easement Charitable Deduction

The regulations require us to determine fair market value on the basis of the price that a willing buyer and a willing seller would agree to. ....

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