Gain on partnership interest is now more likely to be ordinary.
Document Type
Article
Publication Date
1994
Date Issued
January 1994
Date Available
December 2013
ISSN
0040-0165
Abstract
Among the changes to the partnership rules under RRA '93 discussed in this article are a lower threshold for substantially appreciated inventory, which increases the chance that disposition of a partnership interest will result in ordinary income.
Language
en_US
Publisher
RIA Group
Recommended Citation
Yuhas, M.A. & Fellows, J.A. (1994). Gain on partnership interest is now more likely to be ordinary. Taxation for Accountants, 52(3), 146-154.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
COinS
Comments
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Taxation for Accountants, 52(3), 146-154. Also published in Taxation for Lawyers, March/April, 1994, Vol. 22, No. 5, pp. 267-275.