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Partnership Tax Final Exam Outline
Law school final exam outline for "partnership tax"; two competing concept throughout subchapter K: (1) Aggregate & (2) Entity concepts; §721; §722; §723; §724; §752 and §704(c); Property Protected by §721; Other Property/Contributions of encumbered property – § 752; §83 – Receipt of Partnership Interest in Exchange for Services Capital interest v. Profits Interest; Partnership allocation; Three Tests are available to determine Economic Effect (“EE”); § 704(c) Built-in gain and loss Allocation Methods; The Allocations of Nonrecourse Deductions; “Partnership Minimum Gain” (“PMG”) aka Tufts Gain; Non-recourse deductions; Distributions; Disproportionate Distribution of “Hot Assets” - § 751 Assets; Anti-Abuse & Disguised Sales; Liabilities & Disguised Sales of Property; Distribution of Loan Proceeds
College/University: The John Marshall Law School--Chicago
Date Added: 10 January 2010
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Partnership Tax Class Notes--Distribution
partnership tax class notes; ROL: Cash distributions are not taxable to the extent of outside basis
College/University: The John Marshall Law School--Chicago
Date Added: 10 January 2010
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