Concepedia

Partner Distribution Basis

Partner Distribution Basis is a methodological framework within partnership accounting that specifies the allocation of a partner's adjusted basis in partnership interests upon the distribution of partnership property, distinguishing it from other basis determinations by focusing exclusively on the tax and equity implications of distributed assets.

2

Publications

25

Citations

4

Authors

2

Institutions

Publications per year

2017–2026

0

Parents

Publications

2

1–2 of 2

Authors

4

  1. PM
    P. M. E. Altham

    University of Cambridge, United Kingdom

    1 publications · 10 citations

    1

    h-index

  2. MK
    Miroslav Kárný

    Czech Academy of Sciences, Institute of Information Theory and Automation, Czechia

    1 publications · 15 citations

    1

    h-index

  3. JK
    Jan Kracík

    VSB - Technical University of Ostrava, Czechia

    1 publications · 15 citations

    1

    h-index

  4. DY
    Douglas Y. Shapiro

    University of Puerto Rico-Mayaguez, Puerto Rico

    1 publications · 10 citations

    1

    h-index

1–4 of 4

Institutions

2

  1. Czech Academy of Sciences

    Prague, Czechia

    1 h-index

    2 publications

    30 citations

  2. University of Cambridge

    Cambridge, United Kingdom

    1 h-index

    2 publications

    20 citations

1–2 of 2

Venues

  1. Behaviour

    1 publications · 10 citations

    1

    h-index

1–1