Connecticut Bar Journal, Volume 43Connecticut Bar Association, 1969 - Bar associations Includes Annual reports, and lists of members. |
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Page 280
... partnership is not . The Internal Revenue Code recognizes this distinction : A corporation is a taxpayer . A partnership is not . To the extent that the choice of form by a service business depends upon operating tax factors , it will ...
... partnership is not . The Internal Revenue Code recognizes this distinction : A corporation is a taxpayer . A partnership is not . To the extent that the choice of form by a service business depends upon operating tax factors , it will ...
Page 295
... partnership property.99 In a service business , the partnership form seems fairer . The result it accomplishes seems closer to that which the parties would have planned . With or without a plan , the parties must consider the federal ...
... partnership property.99 In a service business , the partnership form seems fairer . The result it accomplishes seems closer to that which the parties would have planned . With or without a plan , the parties must consider the federal ...
Page 301
... partnership in- terest . As the taxable year of the partnership with respect to the deceased partner will close as of the date of death , 125 his distributive share of partnership income to that date will be reported on his final income ...
... partnership in- terest . As the taxable year of the partnership with respect to the deceased partner will close as of the date of death , 125 his distributive share of partnership income to that date will be reported on his final income ...
Contents
SEPTEMBER 1969 NUMBER | 3 |
The Supreme Court of Connecticut | 117 |
Facts and Figures on County Law Libraries in | 134 |
18 other sections not shown
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action actual malice affidavit Alex Lloyd amendment application attorneys BAR JOURNAL basis benefit Board brain brain death CHAIRMAN DeMAYO charge clinical death Code Committee Conn Connecticut Bar Association constitutional Consumer Credit corporation Court of Appeals criminal criteria decision defendant definition of death determination discussion district court Donruss eminent domain Ethics fact Fairness Doctrine federal fees functions held hospital income interest Internal Revenue Service involved issue Judge jury Justice law libraries lawyers legislation limited loan ment merger opinion Organ Transplantation organs parties partner partnership patient payment person physician plaintiff probable cause problem question reason regulations respiration River Vale rules search warrant service business shareholder sixth amendment STAT statute Supp supra note Supreme Court tion transactions transplant trial UCCC United usury York ZELDES Zschernig