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Tax Law

Golden Gate University School of Law

Golden Gate University Law Review

2010

Recognized gain or loss

Articles 1 - 2 of 2

Full-Text Articles in Law

When A Liquidating Corporation Distributes A Partnership Interest: The Problem Of Depreciation/Acrs Recapture, Twila Castellucci Sep 2010

When A Liquidating Corporation Distributes A Partnership Interest: The Problem Of Depreciation/Acrs Recapture, Twila Castellucci

Golden Gate University Law Review

This Note will discuss the tax consequences when a corporation liquidates and distributes its partnership interest to a shareholder. Included in this discussion will be an analysis of whether a corporation can avoid paying taxes on recapture income if it has not received any tax benefit from deductions subject to recapture.


Taxation, Carol M. Kingsley, Helen Rowland Martin Aug 2010

Taxation, Carol M. Kingsley, Helen Rowland Martin

Golden Gate University Law Review

No abstract provided.