Abandoning a Partnership Interest: Is the Loss Ordinary or Capital?
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|Authors:||Knight, Ray A. ; Knight, Lee G. ; Sellers, Brian|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 64.1994, 3, p. 16-21
Knight, Lee G., (1996)
ARTICLES - Succession Planning - PRESERVING THE FAMILY LEGACY - Passing a family business to the next generation requires careful planning. Until Congress decides to make the scheduled estate tax repeal permanent, CPAs must continue to encourage business owners to develop a strategy for transferring ownership to children or grandchildren. This article highlights four such strategies.
Knight, Lee G., (2002)
Knight, Ray A., (1995)
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