SCHWIDETZKY: INTEGRATING SUBCHAPTERS K AND S
Walter D. Schwidetzky (Baltimore) has published Integrating Subchapters K as well as S—Just Do It, 62 Tax Law. 749 (2009). Here is partial of a Introduction: The Code contains dual “pass-through” taxation regimes for commercial operation entities. One is contained in Subchapter K, that relates to partnerships, a alternative in Subchapter S, which,…
