Where Would the "Small Partnership" Exception Be Advantageous?
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T06:23:02.000 | |
dc.date.accessioned | 2020-06-29T22:57:03Z | |
dc.date.available | 2020-06-29T22:57:03Z | |
dc.date.embargo | 2017-12-18 | |
dc.date.issued | 2012-12-07 | |
dc.description.abstract | <p>The “small partnership” exception,<strong>1 </strong>which is found in an obscure part of the Internal Revenue Code<strong>2 </strong>and not in Subchapter K of the Code where most partnership provisions are located (and which has been around for 30 years)<strong>3 </strong>offers a way to reduce the complexity of partnership income tax filing (and penalties) for eligible partnerships. However, there are several other provisions in tax law that can be sidestepped by taxpayers making use of the “small partnership” exception.<strong>4</strong></p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss24/1/ | |
dc.identifier.articleid | 2157 | |
dc.identifier.contextkey | 11267504 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol23/iss24/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3639 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol23/iss24/1/AgLawDigest_v23n24_01.pdf|||Fri Jan 14 17:52:01 UTC 2022 | |
dc.subject.disciplines | Agricultural and Resource Economics | |
dc.subject.disciplines | Agricultural Economics | |
dc.subject.disciplines | Agriculture Law | |
dc.subject.disciplines | Public Economics | |
dc.title | Where Would the "Small Partnership" Exception Be Advantageous? | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | f2a9ccde-7ab6-432e-9569-e964e505eb0f | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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