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Tax Advantages and Problems
B Partnerships not Taxed
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accumulated earnings adopted aff'd allocated amortization amount apply assets association Bankruptcy Act basis beneficiaries benefits capital gain cash CHICKEN LITTLE class of stock Code Commissioner consent Corp cost Court creditors debt deductions depreciation distribution dividends Effect election employees entity equity excess expenses filed financing free transferability income tax Internal Revenue Internal Revenue Service inventory investment joint venture limited liability limited partners limited partnership loan loss Maxworth nominee operating ordinary income partnership agreement partnership interest payment problems professional profits real property received redemption Regulations reorganization requirements Revenue Ruling rules sale or exchange Schedule section 1244 stock sell shareholders shares small business corporation statutory stock or securities stockholders Subchapter S corporation T.C. Memo tax avoidance tax purposes tax-free taxable income taxpayer transferor trust Trust Law U.S. Treas Uniform Partnership Act voting voting trust York City