Search Results - "Rosow, Stuart L."

PARTNERSHIPS, TAX SHELTERS AND THE TAX REFORM ACT OF 1976 by Kalish, Arthur, Rosow, Stuart L.

“…In enacting subchapter K of subtitle A, chapter 1 of the 1954 Internal Revenue Code, Congress provided a statutory treatment of the tax consequences of doing…”
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Reforming subchapter K: the Partnership Tax Simplification Act of 20 by Rosow, Stuart L, Hughes, Rachel A

“…This article will examine four topics that are at the core of Subchapter K: partnership allocations under the substantial economic effect rules, classification…”
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Partnerships: from the tax-exempt's perspective by Rosow, Stuart L

“…The sharing of income with a taxable partner in an arrangement under which the tax-exempt "earns" the income, while the taxable entity actually enjoys the…”
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