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Keywords: aggregate theory
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Journal Articles
Guidance for Treasury in Drafting Regulations Interpreting Section 469(g)
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (2): 54–73.
Published: 01 May 2014
... that Section 469(g) should be interpreted under a hybrid theory for passthrough entities, rather than under a pure aggregate theory or pure entity theory. Through examples, we provide guidance to Treasury in drafting long-overdue regulations interpreting Section 469(g) for Chapter 1 (income tax) and Chapter 2A...
