Title
3--LEDER 753-796
By
PageMaker 6.5
Description
Tax Lawyer, Vol. 54, No. 4 TAX-DRIVEN PARTNERSHIP ALLOCATIONS WITH ECONOMIC EFFECT 753 753 TAX-DRIVEN PARTNERSHIP ALLOCATIONS WITH ECONOMIC EFFECT: THE OVERALL AFTER-TAX PRESENT VALUE TEST FOR SUBSTANTIALITY AND OTHER CONSIDERATIONS Richard M. Leder* I. INTRODUCTION1 This paper is intended to analyze partnership allocations that walk the tightroop of substantiality while attempting to avoid falling off into the black hole of partner’s interest in the partnership (PIP). These allocations will all...

Advertisement