Proposed Partnership Reliance Regs Describe Application Of Code Sec. 751(b) To "Hot Assets"
Michael Grace spoke about partnership reliance regulations in an article which appeared in Federal Tax Weekly:
"...CCH Take Away. "Section 751(b) represents perhaps the least understood and most uncomplied with provision in all of Subchapter K," Michael J. Grace, JD, Whiteford, Taylor & Preston LLP, Washington, D.C., told CCH..."