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ABA Tax Section Members Comment on Use of Partnership Interests and Options as Compensation (PDF)
American Bar AssociationLink to more items from this source
Apr. 26, 2002
The document was prepared on January 28, 2002, in response to an IRS request for practitioners' comments. Excerpt: [The IRS and the Treasury Department] requested public comment on 'the tax consequences to the recipient of the partnership interest as well as to the partnership upon the exercise of a partnership option or conversion of a debt or preferred interest in that partnership.' These Comments and recommendations were prepared in response to the request ...

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