
Built-In Gain and Built-In Loss Propert on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts
Author(s) -
Denise R. Simmons
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2009.1006
Subject(s) - general partnership , limited partnership , property (philosophy) , value (mathematics) , real property , law and economics , business , economics , public economics , law , finance , political science , computer science , philosophy , epistemology , machine learning