Document Type

Article

Publication Date

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.

Comments

Reprinted with the permission of Tax Analysts.

Available for download on Saturday, July 30, 2022


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