Real Estate Securities

IRS Issues Regulations on Disguised Sale Rules

, New York Law Journal

   | 0 Comments

Real Estate Securities columnist Peter M. Fass reviews new IRS regulations that will significantly limit a contributing partner's ability to be allocated a disproportionate share of a partnership's debt, thereby limiting the opportunity for such partner to receive tax-free cash distributions from a partnership related to a contribution of appreciated property.

This premium content is reserved for New York Law Journal subscribers.

Continue reading by getting started with a subscription.

Already a subscriber? Log in now

What's being said

Comments are not moderated. To report offensive comments, click here.

Preparing comment abuse report for Article #1202796145180

Thank you!

This article's comments will be reviewed.