Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
Pip Factors: Examine With Low Expectations, Brad Borden
Pip Factors: Examine With Low Expectations, Brad Borden
Bradley T. Borden
This article takes a critical look at the factors the income tax regulations use to define partners' intererests in a partnership. The article concludes that the factors do little to help determine partners' interests in the partnership.