Document Type
Article
Publication Date
1973
Publication Title
South Carolina Law Review
Publication Title (Abbreviation)
S.C. L. Rev.
Volume
25
First Page
215
Last Page
238
Abstract
The partnership form is an extremely popular vehicle for raising money for real estate development because of the opportunity to offer high-bracket investors "pass through" of partnership losses. These losses, in all but the most highly leveraged partnerships, are largely the result of depreciation deductions. Despite the tremendous popularity of real estate partnerships, limitations on allocations of partnership losses or of particular items of partnership deduction, have never been carefully defined. The purpose of this article is to explore possible limitations in the context of a variety of allocation arrangements currently in use.
Rights
© 1973 Donald J. Weidner
Faculty Biography
http://law.fsu.edu/our-faculty/deans/weidner
Recommended Citation
Donald J. Weidner,
Passing Depreciation to Investor-Partners, 25
S.C. L. Rev.
215
(1973),
Available at: https://ir.law.fsu.edu/articles/158
Comments
First published in South Carolina Law Review.