Informal Partnerships: Their Status under Federal and State Tax Law

Authors

Dana V. Baker, University of Nebraska College of Law

Abstract

I. Introduction

II. Partnership for Federal Tax Purposes … A. “Partnership”: The Statutory Definition … B. Federal Law Is Determinative … C. “Partnership”: The Federal Income Tax Definition … D. Informal Partnerships in Federal Estate Tax Cases

III. Partnerships under State Law … A. The Determination of Partnership Existence … B. The Effect of Filing a Federal Partnership Tax Return

IV. Conclusion

Recommended Citation

Dana V. Baker, Informal Partnerships: Their Status under Federal and State Tax Law, 59 Neb. L. Rev. (1980)
Available at: https://digitalcommons.unl.edu/nlr/vol59/iss2/10