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Partnership Liabilities, Tax Shelters and Different Views of the Same

Partnership Liabilities, Tax Shelters and Different Views of the Same

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DATE : Sat, 17 May 2008 14:45:00 GMT
Entered in Database : 2008-05-17 14:45:00
length : 18984518
Link to the Show / Show Notes

The Fifth Circuit came down with a ruling in Kornman & Associates, Inc. v. United States on whether a taxpayer who set up a Son of BOSS style shelter would get the benefit that was expected--and the taxpayer was disappointed.  The case offers a chance to review the unusual impact that liabilities have in a partnership context, as well as the question of just what is a liability for this purpose.

The materials for this podcast can be downloaded at http://www.edzollars.com/2008-05-19_Partnership_Liabilities.pdf .

The podcast is sponsored by Leimberg Information Services, located at http://www.leimbergservices.com .

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