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Hot Assets (IRC§751) and Debt Shifts (IRC§752)

Pearson Butler

An article I wrote was recently published in The Journal Entry, which is the Utah Association of Certified UACPAPublic Accountants magazine. The partnership tax rules discussed in the article are often overlooked. The article may be found on page 22 of the July 2015 issue at the following link:

https://issuu.com/uacpa/docs/thejournalentry_july2015_small/5?e=0

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Hot Assets (IRC§751) and Debt Shifts (IRC§752)

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