Abstract
Excerpt: “The scope of the analysis below is limited to the tax consequences of lump-sum cash payments to the SI solely in exchange for her interest in the LLC’s property…The more significant tax concepts…can be best understood by analyzing the tax consequences triggered by a lump-sum cash payment, and space limitations require that we not examine every conceivable issue.” (p..358)
Original language | American English |
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Journal | Default journal |
State | Published - Jan 1 2003 |
Keywords
- Taxation--law and legislation
- Service industries
- Partnerships