Real Estate Securities

In recent columns, I have discussed the rules dealing with the allocation of income and loss for a partnership or a limited liability company taxed as a partnership, principally discussing �704(b) of the Code and regulations thereunder. In the previous column, in February[1] , I discussed the basic principles of �706(d) and the permissible methods of allocating income and loss when there is a change in the partners’ relative interests in the partnership during a year. This column continues the discussion.

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