Catalogue of legal authority addressing the federal definition of tax partnership

I. INTRODUCTION The following Table of Legal Authority Addressing the Federal Definition of Tax Partnership presents a summary of numerous statutes, cases, regulations, and rulings (the legal authority) that address the federal definition of tax partnership. The Table is a work-in-progress.[1] Nonetheless, it may serve a useful purpose in its current unfinished condition. The Table is the byproduct of a law review article entitled The Federal Definition of Tax Partnership…