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- Title
INTEGRITY IN TAXATION: RETHINKING PARTNERSHIP TAX.
- Authors
Monroe, Andrea
- Abstract
The article discusses the issue related to income tax policies and regulation of partnership business in the U.S. It mentions the absence of laws and policies related to tax acquisition from income which are generated through partnership business. It highlights the U.S. Internal Revenue Code which determines the amount generated through duration of partnership shares. It highlights the need of exploration of tax issue related to partnerships by tax scholars.
- Subjects
UNITED States; PARTNERSHIP buyouts; AMERICAN law; INCOME tax; UNITED States. Internal Revenue Code; FISCAL policy; TAXATION
- Publication
Alabama Law Review, 2013, Vol 64, Issue 2, p289
- ISSN
0002-4279
- Publication type
Article