Allocation Of Gain

Allocation of Gain is a tax accounting principle that assigns realized capital gains among partners in a partnership according to their respective distributive shares as determined by the partnership agreement and in compliance with relevant provisions of the Internal Revenue Code.

57

Publications

3.5K

Citations

100

Authors

64

Institutions

Publications per year

2017–2026

4

Authors

100

  1. BB
    Bo Becker

    Stockholm School of Economics, Sweden

    2 publications · 193 citations

    2

    h-index

  2. EK
    Egon Kayser

    University of Mannheim, Germany

    2 publications · 71 citations

    2

    h-index

  3. AV
    Anjan V. Thakor

    Washington University in St. Louis, United States

    2 publications · 403 citations

    2

    h-index

  4. MJ
    Marcus Jacob

    WHU – Otto Beisheim School of Management, Germany

    2 publications · 193 citations

    2

    h-index

  5. LA
    Lawrence A. Messé

    Michigan State University, United States

    2 publications · 93 citations

    2

    h-index

1–5 of 100

Venues

  1. Journal of Financial Economics

    3 publications · 355 citations

    3

    h-index

  2. Journal of Personality and Social Psychology

    3 publications · 418 citations

    3

    h-index

  3. European Journal of Social Psychology

    EJSP · 3 publications · 138 citations

    3

    h-index

  4. The Journal of Finance

    2 publications · 403 citations

    2

    h-index

  5. Social Choice and Welfare

    2 publications · 21 citations

    2

    h-index

1–5