Anderson School of Management Theses & Dissertations

Publication Date



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.



Document Type


Degree Name

Master of Business Administration (MBA)

Level of Degree


Department Name

Anderson School of Management

First Committee Member

John W. Dunbar

Second Committee Member

Ralph L. Edgel

Third Committee Member

Daniel Murray Smith