Taxation of Partnerships | Practical Law

Taxation of Partnerships | Practical Law

This Note discusses the US federal income tax rules that apply to partnerships and their US partners including the tax issues and rules at formation, during operations, on a distribution, and on a sale of a partnership interest.

Taxation of Partnerships

Practical Law Practice Note w-000-6885 (Approx. 35 pages)

Taxation of Partnerships

by Practical Law Corporate & Securities
Maintained • USA (National/Federal)
This Note discusses the US federal income tax rules that apply to partnerships and their US partners including the tax issues and rules at formation, during operations, on a distribution, and on a sale of a partnership interest.