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ABA Submits Comment Letter on Tax Reform and Partnerships

Paul Caron
,

ABA Tax SectionThe ABA Tax Section has submitted a comment letter to the House Ways & Means Committee and Senate Finance Committee, Options for Tax Reform Relating to Partnerships (18 pages), on these topics:

  1. Partners as Employees
  2. Income from Self-Employment of Limited Partners
  3. Hot Assets Under Section 751(b)
  4. Section 465 At-Risk Rules
  5. Section 708(b)(1)(B) Technical Termination
  6. Section 197(f)(9) Antu-CHurning Rules
  7. Expand section 108(e)(6) to Cover Partnerships

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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