文章基本信息

标题：Proposed Regulatory Change of Treatment of a Guaranteed Payment from a Partnership to a Partner
本地全文：下载
作者：Kahn, Douglas A.
期刊名称：Michigan Business & Entrepreneurial Law Review
印刷版ISSN：2375-7523
出版年度：2016
卷号：5
期号：2
页码：125-136
出版社：University of Michigan Law School
摘要：A partnership pays no federal income tax. Instead, its income, deductions, and credits are allocated among its partners at the end of its taxable year. A partnership’s distribution of cash or property in kind to a partner will be characterized as one of three distinct transactions, each of which has its own tax consequences.
关键词：Partnerships; Income; Distributions; Taxes; Guaranteed payments; Internal Revenue Code; Profits; Treasury Department; Service providers; Property distributions