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Pepperdine University School of Law

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Wednesday, December 7, 2011

ABA Submits Comment Letter on Tax Reform and Partnerships

ABA Tax SectionThe ABA Tax Section has submitted a comment letter to the House Ways & Means Committee and Senate Finance Committee, Options for Tax Reform Relating to Partnerships (18 pages), on these topics:

  1. Partners as Employees
  2. Income from Self-Employment of Limited Partners
  3. Hot Assets Under Section 751(b)
  4. Section 465 At-Risk Rules
  5. Section 708(b)(1)(B) Technical Termination
  6. Section 197(f)(9) Antu-CHurning Rules
  7. Expand section 108(e)(6) to Cover Partnerships

http://taxprof.typepad.com/taxprof_blog/2011/12/aba-submits-.html

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