Gain on partnership interest is now more likely to be ordinary.

Michael A. Yuhas; James A. Fellows

Gain on partnership interest is now more likely to be ordinary.

University of South Florida

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

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.

Original language	American English
Journal	Default journal
State	Published - Jan 1 1994

Cite this

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title = "Gain on partnership interest is now more likely to be ordinary.",

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.",

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

note = "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.",

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AU - Fellows, James A.

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PY - 1994/1/1

Y1 - 1994/1/1

N2 - 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.

AB - 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.

UR - https://digitalcommons.usf.edu/emeritus-pub/25

M3 - Article

JO - Default journal

JF - Default journal

ER -

Gain on partnership interest is now more likely to be ordinary.

Abstract

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