학술논문
The IRS 'ceiling rule' and securities partnership
Document Type
Periodical
Author
Source
The CPA Journal. June 1992, Vol. 62 Issue 6, p69, 3 p.
Subject
Language
English
ISSN
0732-8435
Abstract
Practitioners who represent partnerships that invest in securities should be aware of a limitation on the allocation of income and deductions provided in Reg. Sec. 1.704(b), known as the 'ceiling [...]