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- W2255012381 abstract "In this article, the author provides a brief overview of the current partnership regulations on disguised sales of property, particularly regarding the qualified liability exception, discusses the proposed regulations on disguised sales of partnership interests, and recommends that a qualified liability exception be included in the final regulations on disguised sales of partnership interests. Without such an exception, the author believes that the proposed regulations may be overreaching and produce unintended results." @default.
- W2255012381 created "2016-06-24" @default.
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- W2255012381 date "2005-09-23" @default.
- W2255012381 modified "2023-09-25" @default.
- W2255012381 title "The Need for a Qualified Debt Exception Under Proposed Regulations Dealing with Disguised Sales" @default.
- W2255012381 hasPublicationYear "2005" @default.
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