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Q & A for IRC Sec. 708 (3/4)



















                                                                                     Q & A about


                                                                                     Technical



                                        IRC SEC. 743                                 Terminations


                                                                                      IRC SECTION 708

                                        IRC SEC. 708                                  These FAQs provide more information

                                                                                      about the elimination of the rule for
                                                                                      technical terminations for partnerships
                                             FAQ’S                                    or entities treated as partnerships for
                                                                                      tax years beginning after December 31,
                                                                                      2017.











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