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Continuation of a Partnership: How to Avoid Adverse Tax Consequences  


Author:  Alan L. Kennard.


Source: Volume 21, Number 01, Fall 2003 , pp.36-50(15)




Journal of Taxation of Investments

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Abstract: 

The termination of a partnership, from the perspective of the partner, can be desirable, undesirable, or even indifferent. Typically, however, a termination of a partnership results in unfavorable federal income tax consequences to the partner.

Keywords: 

Affiliations:  1: Ungaretti & Harris.

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