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Exiting a Partnership Without Selling Your Interest: Liquidating Distributions, Mergers and Divisions, and Related Topics
On January 11,2000, the Treasury Department issued proposed regulations under §708, relating to the tax consequences of partnership mergers and divisions. Prop. Reg. §1.708-1(c), (d) (January 10, 1999).
United States
17 Jun 2004
2
The Treatment of Contingent Liabilities in Taxable Asset Acquisitions
This outline discusses the Federal income tax treatment of contingent liabilities in the context of taxable asset acquisition transactions.
United States
 
5 Mar 2004
14
United States
8 Oct 1997
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