The author explains the operation of section 736 of the Internal Revenue Code, points out areas in which particular care should be taken in planning the termination of a partnership interest, and discusses the advisability of legislative change.
Travieso, Bonnie Abrams
"Tax Planning the Partnership for Its Termination: Tax Treatment of Payments on the Death or Retirement of a Partner,"
University of Baltimore Law Review: Vol. 7
, Article 3.
Available at: http://scholarworks.law.ubalt.edu/ublr/vol7/iss2/3