Drnevich and Sternburg, “Publicly Traded Partnerships: Tax Treatment of Investors,” 50The Tax Adviser276 (April 2019) Hagy, “Reporting Publicly Traded Partnership Sec. 751 Ordinary Income and Other Challenges,” 49The Tax Adviser252 (April 2018) Webcast Tax Fundamentals of LLCs and Partnerships,...
Publicly Traded Partnerships, Tax Cost, and Choice of Entitypublicly traded partnershiptaxationorganizational formThis study considers the characteristics of the publicly traded partnership (PTP) organizational form and operations that likely influenced firms' decision to retain or abandon the PTP form based...
RN Gordon - 《Journal of Taxation of Investments》 被引量: 0发表: 2018年 The economic impact of a tax law change : publicly traded partnerships under the revenue act of 1987 The economic impact of a tax law change [microform] : publicly traded partnerships under the revenue act of 1987 /...
Publicly traded corporation publicly traded fund Publicly Traded Partnership Publicly Traded Partnership Publicly Traded Partnerships Publicly Traded Private Equity Publicly Visible Identifier Publicly-held Publicly-held Publicly-held Publicly-owned Publicly-owned Publicly-owned Publicly-owned utility Publicly-owned...
Federal Taxation - Publicly Traded Partnerships Deemed Corporations for Federal Taxation Purposes: New Internal Revenue Code Section 7704See, eg, Morrissey v. Commissioner, 296 US 344, 348-49 (1935) (disputing whether real estatetrust should be subject to corporate taxation); Zuckman v. United ...
Gentry, W. (1991) ``Taxes, Financial Decisions and Organizational Form: Evidence from Publicly Traded Partner- ships,'' Working Paper, Department of Economics, Duke University.Gentry, William, 1991Taxes, financial decisions and organizational form: evidence from publicly traded partnerships, Working ...
THE ECONOMIC IMPACT OF A TAX LAW CHANGE: PUBLICLY TRADED PARTNERSHIPS UNDER THE REVENUE ACT OF 1987.This paper examines the economic impact of government regulation by studying the effect of one prominent kind of regulation--taxation--on one prominent kind of economic decision making--the ...
Publicly traded partnerships under Section 7704 of the Internal Revenue Law are treated as corporations. A partnership does not have to be sold on an established securities market to be considered a publicly traded partnership. Partners may wish to have some avenue to sell their partnership ...
Taxing Publicly Traded EntitiesPublicly Traded PartnershipsReal Estate Investment TrustsCorporate TaxationPublicly traded entities are generally treated as corporations for U.S. tax purposes. Under various exceptions, however, publicly traded entities may obtain sp...
Restructuring of Lazard; Structure after initial public offering; Inversion issues.EBSCO_bspCorporate Taxation