Partnership Mergers: Tax Treatment | Practical Law

Partnership Mergers: Tax Treatment | Practical Law

An overview of the tax rules that apply to partnership mergers. This Note discusses single entity conversions using mergers, the differences in the rules that apply to corporate mergers that qualify as reorganizations, mergers between two unrelated partnerships, and partnership mergers with partial cash consideration.

Partnership Mergers: Tax Treatment

Practical Law Practice Note w-031-3969 (Approx. 11 pages)

Partnership Mergers: Tax Treatment

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
An overview of the tax rules that apply to partnership mergers. This Note discusses single entity conversions using mergers, the differences in the rules that apply to corporate mergers that qualify as reorganizations, mergers between two unrelated partnerships, and partnership mergers with partial cash consideration.