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- W2260942783 abstract "The Internal Revenue Service recently proposed regulations addressing the consequences of owning a partnership interest through a disregarded entity (such as a single-owner LLC) on the allocation of partnership liabilities under section 752. The proposed regulations, according to the authors, are unquestionably based on a sound analysis of the extent to which a partner who owns a partnership interest through a disregarded entity bears the economic risk of loss for a partnership liability. That theoretical purity, they argue, comes at a cost of significant taxpayer compliance burdens in an area where, based on informal conversations with government representatives involved in developing the regulations, there was no evidence of taxpayer abuse." @default.
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- W2260942783 date "2005-01-14" @default.
- W2260942783 modified "2023-10-01" @default.
- W2260942783 title "Disregarded Entities and Partnership Liability Allocations: Proposed Regs Critiqued" @default.
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