Partnership Guaranteed Payments: A Bad Idea That Should Be Repealed

Authors

• Walter D. Schwidetzky, University of Baltimore School of LawFollow

Document Type

Article

Journal Title

Tax Notes Federal

Volume

180

First Page

1599

Publication Date

9-4-2023

Comments

In this report, Schwidetzky explains why section 707(c), governing partnership guaranteed payments, was misguided from the outset and made even worse by the enactment of section 707(a)(2)(A).

Recommended Citation

Schwidetzky, Walter D., "Partnership Guaranteed Payments: A Bad Idea That Should Be Repealed" (2023). Articles. 44.
https://scholarworks.law.ubalt.edu/fac_articles/44