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Recourse Debt
Taking on debt with nonrecourse liability has several advantages. In general, when acquiring property subject to debt, the acquiring party stands to benefit more from nonrecourse debt rather than recourse. With that in mind, you may be asking yourself what exactly the difference is between the two. This article has been prepared by a Denver...
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Under the 752 Treasury Regulations, if through a single transaction, a partner incurs both an increase and a decrease in the partner’s share of the partnership liabilities, only the net increase is treated as a contribution of money and only the net decrease is treated as a distribution of from the partnership.  Below is an...
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