000			02057nab#a2200277#c#4500
003			IEF
005			20180219174228.0
008			170725s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aBryant, Jeffrey J. _961132
245			_aNew regulations raise critical issues concerning a partner's share of liabilities and partnership disguised sales _c Jaffrey J. Bryant
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aSOCIOS _936261
650		4	_aACCIONISTAS _9973
650		4	_aBENEFICIOS _932314
650		4	_aIMPUESTOS _947460
650		4	_aREFORMA _910750
650		4	_aESTADOS UNIDOS _942888
520			_aNew Treasury Department guidance has changed the tax landscape forleveraged partnerships. Recently released regulations modify the approach to disguised sales in several important ways. They reduce the benefits available fromthe reimbursement of preformation capital expenditures exception to disguised sale treatment, particularly when qualified liabilities are transferred to the partnership. In addition, temporary regulations significantlyrestrict partners. ability to adjust their shares of partnership liabilities with guarantees and other payment obligations in thecontext of the disguised sale rules. The new regulations would also transform the allocation of partnership liability process ingeneral. Bottom dollar payment obligations now have no effect on partners. shares of liabilities. Beyond this specific type of obligation, newly proposed regulations introduce a list of factorsthat will be used to determine whether any payment obligation is recognized as a valid liability under Section 752. As this articleexplains, partnership structures for holding investments must be adapted to achieve the desired results under these rules.
773	0		_tJournal of Taxation of Investments _w51921 _gv. 34, n. 4, Summer 2017, p. 3-23
942			_cART
942			_z148330
999			_c137274 _d137274