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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1994. The length of the article is 4310 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The uniform amortization rules for intangible property, enacted in 1993, can have an effect on partnership distributions when a retiring partner sells his interest to the partnership. Because partnership interests are largely comprised of intangibles, such as goodwill and client lists, the amortization rules will apply to the payments to the retiring partner. The anti-churning provisions may deny amortization of goodwill and going concern value when acquired from related parties at the partnership level and at the partner level.
Citation Details
Title: Distributions to retiring partners. (part 2)
Author: Robert W. Jamison
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n5 Page: 305(7)
Distributed by Thomson Gale
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