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- W332747650 abstract "This article considers recent proposals to replace subchapters K and S with a unified passthrough system. It argues that resistance to a unified approach may pave the way for further expansion of subchapter S and discusses proposed fixes to the section 1374 tax on built-in gains. The article suggests that proposed mandatory basis adjustments under subchapter K, unless coupled with partial liquidation treatment, would introduce needless complexity. Finally, the article considers the possibility of eliminating subchapter K and expanding subchapter S to include as many privately held businesses as possible." @default.
- W332747650 created "2016-06-24" @default.
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- W332747650 date "2015-01-01" @default.
- W332747650 modified "2023-09-28" @default.
- W332747650 title "Unified Passthrough Reform Misses the Mark" @default.
- W332747650 doi "https://doi.org/10.2139/ssrn.2602766" @default.
- W332747650 hasPublicationYear "2015" @default.
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