Section Newsletters

Articles From William E. Russell

With great power comes great responsibility—Deferring cancellation of debt income for tax partnerships By Brian A. Smith & William E. Russell Federal Taxation, May 2010 The American Recovery and Reinvestment Act of 2009 became effective on February 17, 2009, and many questions regarding how the cancellation of indebtedness (COI) deferral election applies to partnership situations still remain unanswered.

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