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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