(Download) "What's in a Name: Can the Partnership Anti-Abuse Rule Really Stop Partnership Tax Abuse?" by Case Western Reserve Law Review * Book PDF Kindle ePub Free

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eBook details

• Title: What's in a Name: Can the Partnership Anti-Abuse Rule Really Stop Partnership Tax Abuse?
• Author : Case Western Reserve Law Review
• Release Date : January 01, 2010
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 468 KB

Description

INTRODUCTION Partnership taxation is a disaster. Subchapter K, which contains the rules governing the taxation of partners and partnerships, (1) suffers from flaws that have wrought havoc on the government's ability to tax one of our most rapidly increasing categories of business and investment entities. (2) Subchapter K's most longstanding affliction is its commitment to flexibility. Since subchapter K's enactment in 1954, (3) Congress has been steadfast in its desire that partnership tax be flexible, enabling partners to structure their ventures in whatever manner seems most sensible. (4)

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