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Taxing Service Partners To Achieve Horizontal Equity, Henry Ordower
Taxing Service Partners To Achieve Horizontal Equity, Henry Ordower
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Argues that recent judicial and administrative decisions cause the federal income tax law to tax partners who receive their partnership interests in exchange for services more favorably than partners who acquire their partnership interests in exchange for money or property. Such dissimilar treatment undercuts the desired taxation objective of even-handed treatment of all taxpayers.