Determining the tax consequences of an installment sales of a partnership interest.

James A. Fellows; Michael A. Yuhas

Determining the tax consequences of an installment sales of a partnership interest.

University of South Florida

Research output: Contribution to journal › Article › peer-review

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.

Original language	American English
Journal	Default journal
State	Published - Jan 1 1996

Cite this

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title = "Determining the tax consequences of an installment sales of a partnership interest.",

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.",

author = "Fellows, {James A.} and Yuhas, {Michael A.}",

note = "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.",

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N2 - 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.

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Determining the tax consequences of an installment sales of a partnership interest.

Abstract

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