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How Do Partnerships Treat Options, Short Sales, And Unmatured Claims?

• Authors : KNIGHT, RAY A.¹; KNIGHT, LEE G.²

• Source: Journal of Taxation. May2018, Vol. 128 Issue 5, p1-9. 9p.

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Final regulations prevent corporate partners from avoiding gain in partnership transactions.

• Source: Journal of Taxation. Jul2018, Vol. 129 Issue 1, p35-37. 3p.

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SHOP TALK.

Subjects: *TAXATION of business partnerships; *DISGUISED sales; *DISTRIBUTION of partnership interestsUNITED States. Internal Revenue Service

• Source: Journal of Taxation. Dec2015, Vol. 123 Issue 6, p289-294. 5p.

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More on Teensy, Tiny Interests in Partnerships: R.I.P., Swart.

• Authors : Banoff, Sheldon I. ; Lipton, Richard M.

• Source: Journal of Taxation. Jul2017, Vol. 127 Issue 1, p1-3. 3p.

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SHOP TALK.

• Authors : BANOFF, SHELDON I.; LIPTON, RICHARD M.

• Source: Journal of Taxation. Mar2015, Vol. 122 Issue 3, p138-144. 7p.

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SHOP TALK.

• Source: Journal of Taxation. Dec2014, Vol. 121 Issue 6, p283-286. 4p.

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SHOP TALK.

• Source: Journal of Taxation. Nov2014, Vol. 121 Issue 5, p234-240. 7p.

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How Do You Measure a "Partner's Interest in the Partnership"?

• Source: Journal of Taxation. Sep2014, Vol. 121 Issue 3, p140-144. 5p.

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New IRS Guidance: What Does It Mean to Be a Dealer in Securities?

• Authors : MAYO, DANIEL¹; KEYES, KEVIN²; KUNKEL, PAUL³

• Source: Journal of Taxation. Sep2014, Vol. 121 Issue 3, p112-119. 8p.

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Proposed Regulations Under Sections 704(c), 734(b), 743(b), and 755: A Basis Shell Game.

• Authors : ERICKSON, JEFFREY A.¹; O'CONNOR, BRIAN J.²; RIMMKE, BRYAN A.³

• Source: Journal of Taxation. Aug2014, Vol. 121 Issue 2, p52-76. 25p.

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