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Friday, June 14, 2013

Yin: Comments on House Draft Reform on Taxation of Passthrough Entities

George K. Yin (Virginia), Comments on Selected Draft Reforms of the House Committee on Ways & Means on the Taxation of Passthrough Entities:

This paper is a slightly revised version of comments submitted to the House Committee on Ways & Means concerning four proposals to reform the taxation of passthrough entities. Among other things, the paper urges that passthrough entities be required to recognize gain on distributions of appreciated property to an owner of the entity. Adoption of this single proposal of the committee would be a meaningful step towards achieving the committee’s dual goals of simplification and reform.

http://taxprof.typepad.com/taxprof_blog/2013/06/yin-.html

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