Comments on the Taxation of Passthrough Entities

George K. Yin;

Scholarship

Comments on the Taxation of Passthrough Entities

George K. Yin

PUBLISHER

Tax Notes

DATE

2013

Abstract

This paper is a slightly revised version of comments submitted to the House Committee on Ways & Means concerning four proposals to reform the taxation of passthrough entities. Among other things, the paper urges that passthrough entities be required to recognize gain on distributions of appreciated property to an owner of the entity. Adoption of this single proposal of the committee would be a meaningful step towards achieving the committee’s dual goals of simplification and reform.

Citation

George K. Yin, Comments on the Taxation of Passthrough Entities, 140 Tax Notes 358–363 (2013).

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Comments on the Taxation of Passthrough Entities

Abstract

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