Partner Basis Rules

Partner Basis Rules is a fundamental principle in partnership taxation that establishes the method by which a partner's initial and adjusted tax basis in a partnership interest is determined, distinguishing it from entity-level basis rules by focusing on the partner's individual economic and tax position in relation to contributions, allocations, and distributions.

4

Publications

327

Citations

12

Authors

8

Institutions

Publications per year

2017–2026

1

Authors

12

  1. GB
    Gülçin Büyüközkan

    Galatasaray University, Türkiye

    1 publications · 107 citations

    1

    h-index

  2. BL
    Bahram Lotfi Sadigh

    Atilim University, Türkiye

    1 publications · 22 citations

    1

    h-index

  3. AM
    Ahmet Murat Özbayoğlu

    TOBB University of Economics and Technology, Türkiye

    1 publications · 22 citations

    1

    h-index

  4. SG
    Sezin Güleryüz

    Galatasaray University, Türkiye

    1 publications · 107 citations

    1

    h-index

  5. RC
    Rabikar Chatterjee

    University of Pittsburgh, United States

    1 publications · 91 citations

    1

    h-index

1–5 of 12

Venues

  1. Journal of World Business

    JWB · 1 publications · 107 citations

    1

    h-index

  2. Journal of the Academy of Marketing Science

    1 publications · 91 citations

    1

    h-index

  3. International Journal of Production Economics

    1 publications · 107 citations

    1

    h-index

  4. 1

    h-index

1–4