Partnership interest found to be debt - What next for corporate tax shelters?

被引：0
|
作者：
Lipton, RM [1 ]
机构：
[1] Sonnenschein Nath & Rosenthal, Chicago, IL 60606 USA
来源：
JOURNAL OF TAXATION | 1999年 / 90卷 / 01期
关键词：
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
引用
收藏
页码：12 / 19
页数：8
相关论文
共 50 条
  • [1] Tax shelters and corporate debt policy
    Graham, John R.
    Tucker, Alan L.
    JOURNAL OF FINANCIAL ECONOMICS, 2006, 81 (03) : 563 - 594
  • [2] TRUE DEBT - LEVERAGING IN REAL-ESTATE LIMITED PARTNERSHIP TAX-SHELTERS
    CARUTHERS, DS
    JOURNAL OF REAL ESTATE TAXATION, 1976, 4 (01): : 5 - 23
  • [3] Evidence and theory on corporate tax shelters
    Plesko, GA
    92ND ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS, 2000, : 367 - 371
  • [4] Corporate tax aggression and debt
    Lin, Shannon
    Tong, Naqiong
    Tucker, Alan L.
    JOURNAL OF BANKING & FINANCE, 2014, 40 : 227 - 241
  • [5] TAX CONSEQUENCES OF PARTNERSHIP DEBT CONVERSION
    CHARYK, WR
    JOURNAL OF REAL ESTATE TAXATION, 1991, 18 (02): : 161 - 164
  • [6] The Regulation of Corporate Tax Shelters in the United States
    Kaye, Tracy A.
    AMERICAN JOURNAL OF COMPARATIVE LAW, 2010, 58 : 585 - 604
  • [7] TAX DEDUCTIBILITY OF INTEREST ON CONSUMER DEBT
    WHITE, MI
    WHITE, A
    PUBLIC FINANCE QUARTERLY, 1977, 5 (01): : 3 - 7
  • [8] Corporate debt policy and tax uncertainty
    Kathleen Petrie Fuller
    Qun Wu
    Serhat Yildiz
    Review of Quantitative Finance and Accounting, 2024, 62 (1) : 247 - 270
  • [9] Corporate Tax Avoidance and Debt Costs
    Shevlin, Terry
    Urcan, Oktay
    Vasvari, Florin P.
    JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2020, 42 (02): : 117 - 143
  • [10] Corporate debt policy and tax uncertainty
    Fuller, Kathleen Petrie
    Wu, Qun
    Yildiz, Serhat
    REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, 2024, 62 (01) : 247 - 270
12345