After Repeal of the “Small Partnership” in 2015, What Next? Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-26T18:19:31.000 2020-06-29T22:58:44Z 2020-06-29T22:58:44Z 2018-02-26 2018-02-23
dc.description.abstract <p>After a shocking and unannounced repeal of the “small partnership” provision in late 2015, as part of the Bipartisan Budget Act of 2015,<strong>1 </strong>which was enacted as part of the Tax Equity and Fiscal Responsibility of 1982, the stunned users of that part of the 1982 Act began to raise questions. When does it go into effect? Will I end up with partnership status? Will I have a choice on what I can shift to? Will that shift be automatic or will it be an election? In the 27 months which have elapsed since enactment, not one word has emanated from the Internal Revenue Service. This article will, hopefully, focus on the problems and some of the likely options, but will certainly not be the last word on the issue.</p>
dc.identifier archive/
dc.identifier.articleid 2395
dc.identifier.contextkey 11646617
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol29/iss4/1
dc.source.bitstream archive/|||Fri Jan 14 17:53:40 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 After Repeal of the “Small Partnership” in 2015, What Next?
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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