Special Allocations is a tax accounting practice within partnership taxation whereby specified items of income, gain, loss, or deduction are allocated among partners in a manner that departs from their ownership percentages, in accordance with the substantial economic effect principles under the Internal Revenue Code to reflect the partners' underlying economic arrangements.
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2017–2026
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5
Application Of Weight Sum Model (WSM) In Determining Special Allocation Funds Recipients
Dikki Handoko, Mesran Mesran, Surya Darma Nasution et al. · The IJICS (International Journal of Informatics and Computer Science) · 2017 · 58 citations · Full text
Public Affairs, Educational Administration, Special Education +10
On the form of special interest legislation
Paul H. Rubin · Public Choice · 1975 · 18 citations
Law, Public Law, Lawmaking +4
(Almost Full) EFX Exists for Four Agents (and Beyond)
Ben Berger, Avi Cohen, Michal Feldman et al. · arXiv (Cornell University) · 2021 · 15 citations · Full text
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Venues
- MF Policy Paper
2 publications · 23 citations
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- arXiv (Cornell University)
Repository · 1 publications · 15 citations
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- Public Choice
1 publications · 18 citations
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- The IJICS (International Journal of Informatics and Computer Science)
1 publications · 58 citations
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