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Post by Sapphire Capital on Dec 18, 2008 22:07:19 GMT 4
More on Collapsible Real Estate Partnerships Karen C. Burke University of San Diego School of Law Tax Notes, Vol. 121, No. 7, 2008 San Diego Legal Studies Paper No. 08-080 Abstract: Professor Karen C. Burke explains the operation of the section 1(h)(6)(B) limitation on gain taxed at 25 percent when a partner's only capital gain for the year consists of unrecaptured section 1250 gain on sale of a partnership interest. papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1302264_code224326.pdf?abstractid=1301715&mirid=5
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