Golden Gate University Law Review
Article Title
When a Liquidating Corporation Distributes a Partnership Interest: The Problem of Depreciation/ACRS Recapture
Abstract
This Note will discuss the tax consequences when a corporation liquidates and distributes its partnership interest to a shareholder. Included in this discussion will be an analysis of whether a corporation can avoid paying taxes on recapture income if it has not received any tax benefit from deductions subject to recapture.
Recommended Citation
Twila Castellucci,
When a Liquidating Corporation Distributes a Partnership Interest: The Problem of Depreciation/ACRS Recapture, 16 Golden Gate U. L. Rev.
(1986).
https://digitalcommons.law.ggu.edu/ggulrev/vol16/iss2/6