TITLE

Avoiding costly mistakes on guaranteed payments to partners

AUTHOR(S)
Martin, Barry
PUB. DATE
July 1995
SOURCE
CPA Journal;Jul95, Vol. 65 Issue 7, p24
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the rules on guaranteed payments to partners in the United States. Definition of guaranteed payments under Internal Revenue Code (IRC) Section 707(c); Criterion for the determination of the existence of guaranteed payments; Conflict between the Internal Revenue Service and the Tax Court on the interpretation of the nature and purpose of guaranteed payments; Retirement payments to partners.
ACCESSION #
9507266580

 

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