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New rules limit tax benefits of leveraged partnerships

$225.00

SKU: TXIma173. Category: .

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Abstract: In October 2016, the IRS issued a suite of final, temporary and proposed regulations that tighten the disguised sale rules for contributions of appreciated property to partnerships. One of the most significant changes made by the new rules effectively eliminates the ability of partners to defer gain on contributed property by taking advantage of leveraged partnership transactions. This article explains the new rules.

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