Document Type
Article
Publication Date
1991
Abstract
Argues that recent judicial and administrative decisions cause the federal income tax law to tax partners who receive their partnership interests in exchange for services more favorably than partners who acquire their partnership interests in exchange for money or property. Such dissimilar treatment undercuts the desired taxation objective of even-handed treatment of all taxpayers.
Recommended Citation
Ordower, Henry, Taxing Service Partners to Achieve Horizontal Equity (1992). Tax Lawyer, Vol. 46, pp. 19-41, 1991.