This article will attempt to set forth the provisions of the Revenue Act of 1962 insofar as they affect the taxation of partners and partnerships, the recent developments in this area in brief detail and wide exposure, and the significant aspects of expected future legislation,including an analysis of certain parts of H.R. 9662.
Arthur B. Willis and Stephen A. Bauman,
Recent and Prospective Developments in Taxation of Partnerships,
16 Vanderbilt Law Review
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol16/iss2/1