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TCJA has changed the rules for technical termination of a partnership when transfers of partnership...

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Accounting

TCJA has changed the rules for technical termination of a partnership when transfers of partnership interests occur throgh sales or exchange . Technical terminations due to tranfer now occur:

a. When more than 40% of the partnership is transferred

c. When more than 50% of the partnership is transferred

d. When more than 75% of the partnership is transferred

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