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Tax Lawyer, Vol. 62, No. 1 TRANSFER OF A COMPENSATORY PARTNERSHIP INTEREST 11The Proper Tax Treatment of the Transfer of a Compensatory Partnership InterestDOUGLAS A. KAHN*I. IntroductionIf a person receives property as payment for services, whether for past or future services, the receipt typically constitutes gross income to the recipient.1 If a person performs services for a partnership or agrees to perform future services, and if the person receives a partnership interest as compensation for...