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- W136438273 abstract "By far the most significant developments in partnership law in recent years have occurred in the area of income taxation of partnerships, and for that reason this summary will deal exclusively with tax developments. The enactment in 1954 of Subchapter K of the Internal Revenue Code of 1954 marked the first comprehensive statutory treatment of the income tax problems of partners and partnerships ; by and large, this statute and the detailed Treasury Regulations interpreting it attempted to codify an area of tax law which had previously been characterized by a maze of conflicting court decisions and rulings. The partnership provisions of the 1954 Code clarified many of the recurring problems which had previously existed in the field. However, as would be expected in any attempt to provide certainty in an area which has an infinite variety of possible fact situations, much more work remains for Congress and the Internal Revenue Service. While there have been no significant cases decided as yet under the 1954 Code, some few cases under the 1939 Code have some application under the new law. There have been no rulings of general interest under the new code which have not been incorporated into the regulations. For the most part, developments in the field since 1954 have been in the nature of suggestions by members of the bar for improvement of the present statutory scheme." @default.
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- W136438273 date "2016-01-01" @default.
- W136438273 modified "2023-09-26" @default.
- W136438273 title "RECENT DEVELOPMENTS IN PARTNERSHIP LAW" @default.
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