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Tax Law for the Closely Held Business

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Contributing Encumbered Assets: Partnership Disguised Sale Rules

Photo of Lou Vlahos
By Lou Vlahos on June 5, 2017
Posted in Federal Tax Issues

Many of  our posts  this year have considered some of the unique issues that are presented by a partner’s contribution of property to a partnership, including the application of the “disguised sale” rules. Today, we will review one aspect of a recent IRS ruling involving a partnership’s assumption of liabilities in connection with a partner’s…

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