The Problem of Abusive Related-Partner Allocations

Emily L Cauble, Gregg D. Polsky

Research output: Contribution to journalArticlepeer-review

Original languageAmerican English
JournalFlorida Tax Review
Volume16
StatePublished - Nov 2014

Keywords

  • partnership tax
  • related partners
  • allocations
  • substantial economic effect
  • anti-abuse rule
  • blockers

Disciplines

  • Law

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