Boot Treatment

Boot Treatment is a technical accounting method within partnership reorganizations that identifies and allocates the tax consequences of receiving property other than partnership interests, thereby distinguishing gain or loss recognition requirements when non-similar assets are transferred.

31

Publications

1.2K

Citations

91

Authors

43

Institutions

Publications per year

2017–2026

4

Authors

91

  1. UG
    Umesh Gupta

    Indian Institute of Technology Kharagpur, India

    4 publications · 117 citations

    4

    h-index

  2. DC
    David C. Van Metre

    Colorado State University, United States

    3 publications · 92 citations

    3

    h-index

  3. PS
    Paul S. Morley

    Colorado State University, United States

    3 publications · 92 citations

    3

    h-index

  4. RS
    Richard S. Dillon

    Bryn Mawr Hospital, United States

    2 publications · 49 citations

    2

    h-index

  5. DR
    Doreene R. Hyatt

    Colorado State University, United States

    2 publications · 78 citations

    2

    h-index

1–5 of 91

Venues

  1. Canadian Journal of Soil Science

    CJSS · 3 publications · 71 citations

    3

    h-index

  2. Journal of the American Veterinary Medical Association

    JAVMA · 2 publications · 78 citations

    2

    h-index

  3. Angiology

    2 publications · 49 citations

    2

    h-index

  4. Gait & Posture

    2 publications · 31 citations

    2

    h-index

  5. Foot & Ankle International

    FAI · 1 publications · 62 citations

    1

    h-index

1–5