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Is A Partnership Under The Uniform Partnership Act An Aggregate Or An Entity?, A. Ladru Jensen
Is A Partnership Under The Uniform Partnership Act An Aggregate Or An Entity?, A. Ladru Jensen
Vanderbilt Law Review
The conflict in entity versus aggregate views of a partnership is materially lessened in those jurisdictions which have removed the procedural disability of partnerships to be sued in their own names. The advantages secured by having a procedural statute allowing partnerships to be sued in their own names argue strongly for the adoption of such act in all of the states having the Uniform Partnership Act, as is indicated by the foregoing analysis. The recognition of the Internal Revenue laws of partnerships as an aggregate for purposes of income taxation will most surely long continue, even though partnerships may be …
Recent And Prospective Developments In Taxation Of Partnerships, Arthur B. Willis, Stephen A. Bauman
Recent And Prospective Developments In Taxation Of Partnerships, Arthur B. Willis, Stephen A. Bauman
Vanderbilt Law Review
This article will attempt to set forth the provisions of the Revenue Act of 1962 insofar as they affect the taxation of partners and partnerships, the recent developments in this area in brief detail and wide exposure, and the significant aspects of expected future legislation,including an analysis of certain parts of H.R. 9662.