Title
4-STE
By
Al Gillies
Description
Tax Lawyer, Vol. 57, No. 2 FUN AND GAMES WITH GUARANTEED PAYMENTS 533 533 FUN AND GAMES WITH GUARANTEED PAYMENTS Lewis R. Steinberg* Over the past thirty years, there have been a number of court cases, published rulings, private letter rulings, general counsel memoranda, and other legal authorritie dealing with guaranteed payments. Nevertheless, there remains great uncertainty as to the treatment of guaranteed payments—as compared to other areas of partnership or corporate tax law, far less is...

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