United States:
A Not-So-Brilliant Disguise: New Rules Will Increase Tax On Disguised Sales To Leveraged Partnerships
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Barbara de Marigny and David
Ronn of Orrick's Master Limited Partnership (MLP) team
authored an article for Oil & Gas Financial Journal on
new IRS regulations designed to curtail the use of debt to reduce
tax on the contribution of assets to partnerships followed by a
distribution of cash.
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