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Taxation & Estate Planning

: TaxProf Blog

Cavanugh: Targeted Allocations Hit the Spot

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William G. Cavanugh (Chadbourne & Parke, New York) has published Targeted Allocations Hit the Spot, 129 Tax Notes 89 (Oct. 4, 2010). Here is the abstract: Cavanagh analyzes the economic effect prong of the substantial economic effect test applicable to partnership allocations and discusses traditional allocations as well as targeted...

Full post as published by TaxProf Blog on October 05, 2010 (boomark / email).

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