NOW HERE’S A LAW REVIEW ARTICLE THAT I CAN SINK MY TEETH INTO; IT’S ABOUT PARTNERSHIP TAX
I am often critical of law review articles. Usually it’s because I think the writers have an insufficient grasp of the potential real-world effects of their ideas.
A law review article linked at TaxProf Blog (which is where I usually read about them) last week seems different. It sounds like a straightforward analysis and proposed fix of the federal tax code treatment of sales of interests in partnerships.
Yeah, partnership tax. For me, the final frontier.
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