A Technical Analysis of Proposed Section 710

In general, a partner's distributive share takes its characterization from the activities of the venture. Proposed section 710 will rechararterize as compensation the distributive share of any partner who contributes services to the partnership. It also recharacterizes as a sale certain distributions of property to a service partner. This paper examines proposed section 710 in detail and concludes that it is poorly conceived and inappropriately implemented

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Year of publication:	2012
Authors:	Abrams, Howard E.
Publisher:	[S.l.] : SSRN

Extent:	1 Online-Ressource (20 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 117, p. 961, December 3, 2007
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014222536