Document Type
Article
Publication Date
7-2012
Abstract
Before 2004, it was possible to use the partnership tax provisions of the code to shift the benefit ofa loss deduction for a decline in property valuefrom the person who incurred it to another person.One method of accomplishing that goal involvedthe contribution of depreciated property to a partnership.
Recommended Citation
Kahn, Douglas A. "Contribution of a Built-In Loss to a Partnership." Tax Notes 136, no. 5 (2012): 571-7.
Included in
Business Organizations Law Commons, Legislation Commons, Taxation-Federal Commons, Tax Law Commons
Comments
Reprinted with the permission of Tax Analysts.