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Michael Spiro publishes article, "Subchapter K and Holding Periods: Entities, Aggregates, and the Enigma of Goodwill".

This article, written by Michael Spiro, chair of the firm’s Tax practice, examines how subchapter K’s approach to holding periods – when combined with the many ambiguities surrounding goodwill – can lead to anomalous results in structuring partnership mergers and acquisitions for long-term capital gains.

To read the full article, click here

This article was originally published in the May 27 issue of Tax Notes State.