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October 9, 2013
Special Tax Allocations  The special tax provisions included in the majority of partnership agreements such as limited partnership and limited liability company (LLC) operating agreements, exist to satisfy requirements regarding the regulation of partnerships as established within the Internal Revenue Code.  These special allocation provisions can alter the bargained for agreement and understanding of the...
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Gift Tax Analysis on Transfers of Property                Maybe you are considering gifting property or money to a child or other family member, or maybe you have already gifted property and are wondering about the gift tax consequences.  If you have not transferred the property and made the gift,...
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