On April 15 of Year 2, Adam and Renee Tyler jointly filed a Year 1 return that
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• IRC Secs. 6013 and 6662
• Rebecca Jo Reser v. CIR, 79 AFTR 2d 97-2743, 97-1 USTC ¶50,416 (5th Cir., 1997)
Partnership
A legal form of business operation between two or more individuals who share management and profits. A Written agreement between two or more individuals who join as partners to form and carry on a for-profit business. Among other things, it states...
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Federal Taxation 2016 Comprehensive
ISBN: 9780134104379
29th Edition
Authors: Thomas R. Pope, Timothy J. Rupert, Kenneth E. Anderson
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