Anderson School of Management Theses & Dissertations
Publication Date
6-3-1953
Abstract
It is the purpose of this study to present and discuss tax questions peculiar to changes in partnership interest under the provisions of the Federal Income Tax Law. Consideration will be given not only to the partner disposing of a partnership interest, but also to the consequences of the buying partner as well as the partnership itself wherever necessary. This study has been undertaken with a view to discovering and analyzing some of the income tax problems arising from the major unresolved conflicts in interpreting the Internal Revenue Code by the Courts and the Commissioner of Internal Revenue, and an attempt is made to reveal the general trend now being followed.
Language
English
Document Type
Thesis
Degree Name
Master of Business Administration (MBA)
Level of Degree
Masters
Department Name
Anderson School of Management
First Committee Member
John W. Dunbar
Second Committee Member
Ralph L. Edgel
Third Committee Member
Daniel Murray Smith
Recommended Citation
Sanchez, Gilbert. "Survey of Federal Income Taxation of Changes in Partnership Interest." (1953). https://digitalrepository.unm.edu/anderson_etds/27
Included in
Business Administration, Management, and Operations Commons, Management Sciences and Quantitative Methods Commons, Organizational Behavior and Theory Commons
