Does code section 2704(b) apply in valuing a limited partnership interest

Article Abstract:

The author examines the applicability of IRC section 2704(b) to the valuing of limited partnership interests.

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P.M. Adams and the valuation of an assignee interest in a partnership

Article Abstract:

The author discusses the US Court of Appeals for the 5th Circuit's decision in Adams, which involved the valuing of a partnership assigned interest.

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Rev. proc. 2001-43 and the transfer of a nonvested partnership profits interest

Article Abstract:

The author discusses tax consequences affecting services providers and partnerships when transfering vested or nonvested capital interest and vested profits interest.

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