Built-in Gaine and Biuilt-in Loss Property on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts

Authors

Daniel L. Simmons, University of California - DavisFollow

Recommended Citation

Simmons, Daniel L. (2023) "Built-in Gaine and Biuilt-in Loss Property on Formation of a Partnership: An Exploration of the Grand Elegance of Partnership Capital Accounts," Florida Tax Review: Vol. 9: No. 1, Article 9.
Available at: https://scholarship.law.ufl.edu/ftr/vol9/iss1/9