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November 21, 2008
Burke: More on Collapsible Real Estate Partnerships
Karen C. Burke (San Diego) has published More on Collapsible Real Estate Partnerships, 121 Tax Notes 832 (Nov. 17, 2008). Here is the abstract:
Professor Karen C. Burke explains the operation of the § 1(h)(6)(B) limitation on gain taxed at 25% when a partner's only capital gain for the year consists of unrecaptured § 1250 gain on sale of a partnership interest.
November 21, 2008 in Scholarship | Permalink
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