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Keywords: partnerships
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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
...) a partnership and a person owning a more than 50 percent interest in the partnership; and (4) two passthrough entities in which there is more than 50 percent common ownership. 7 In addition, certain attribution rules apply. There is an interesting dichotomy between the treatment of Section 469...
