Proposed rules on partner net worth, bottom guarantees and other issues
By: co-chairs, Jennifer H. Alexander, Clifford M. Warren
Contributors: Practising Law Institute
Series: Tax law and estate planning series; Tax law and practice course handbook series -- number D-413; Tax law and estate planning series; Tax law and practice course handbook series -- no. D-413.
Publisher: Practising Law Institute
Published: 2014
Place of publication: New York, New York
Language: eng
Number of pages: 113
ISBN-13: 9781402422270
Copyright date: 2014
Subjects: Taxation; Partnership; Law and legislation
Other titles: Partner net worth, bottom guarantees and other issues
Notes: "Prepared for distribution at the Proposed Rules on Partner Net Worth, Bottom Guarantees and Other Issues Program, New York City, March 31, 2014"--Page 5.

Index begins with letter B and is erratic.

"#56191."--[Page 4] of cover

Includes bibliographical references and index.
Table of contents: title: IRS Notice of Proposed Rulemaking: Section 707 Regarding Disguised Sales, Generally 26 CFR Part 1 [REG 119305 11]  -- Jennifer H. Alexander Deloitte Tax LLP; title: IRS Releases Proposed Regulations for Disguised Sales and Certain Debt Allocation Provisions (March 31, 2014)  -- Jennifer H. Alexander Deloitte Tax LLP; title: New Bottom Dollar Guarantee Rules Irk Practitioners (February 3, 2014)  -- Amy S. Elliot Tax Analysts; title: Treasury Officials Explain New Bottom Dollar Guarantee Rules (February 26, 2014)  -- Amy S. Elliot Tax Analysts; title: Proposed Rules on Partner Net Worth, Bottom Guarantees and Other Issues (PowerPoint Slides) -- Clifford M. Warren Internal Revenue Service Stuart L. Rosow Proskauer Eric B. Sloan Deloitte Tax LLP Jennifer H. Alexander Deloitte Tax LLP