United States partnership taxation : current structure and proposals for reform

Journal
Stark, K.J.; Zolt, E.M.
United States
Bulletin for International Taxation 2000 (Volume 54), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The third in the series on the taxation of partnerships. After reviewing the history of the US partnership tax rules, the article examines the US tax treatment of partnerships in the USA.