Determining the tax consequences of an installment sales of a partnership interest.
Document Type
Article
Publication Date
1996
Date Issued
January 1996
Date Available
December 2013
ISSN
0749-4513
Abstract
The application of the entity and the aggregate theories of partnership taxation becomes complex in the context of an installment sale of a partnership interest. This article analyzes the tax effects of such a transaction and demonstrates how the complete aggregate method of partnership taxation would eliminate the uncertainty of the present system.
Language
en_US
Publisher
W G & L Financial Reporting & Management Research
Recommended Citation
Fellows, J.A. & Yuhas, M.A. (1996). Determining the tax consequences of an installment sales of a partnership interest. Journal of Partnership Taxation, 12(4), 294-310.
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 Journal of Partnership Taxation, 12(4), 294-310.