Review of Selected Entity Classification and Partnership Tax Issues Joint Committee Print, Joint Committee on Taxation

A review, in late 1996, of recent developments in the tax rules governing entity classification taxation of the income of partnerships. This review was undertaken under the Committee's duties to investigate the operation & effects of the Federal tax system, to investigate the administration of the Federal tax system by the IRS & other Federal agencies, & to make such other investigations of the Federal tax system as are necessary. This report sets forth issues relating to the tax treatment of partnerships & the classification of entities as corp. or partnerships. Describes possible proposals relating to the tax treatment of partnerships. Discusses & analyzes issues relating to entity classification.Roth, William V., Jr. is the author of 'Review of Selected Entity Classification and Partnership Tax Issues Joint Committee Print, Joint Committee on Taxation' with ISBN 9780756701154 and ISBN 0756701155.