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Michael P. Spiro authors Journal of Taxation article on Deferred Revenue Liability Assumptions in Partnership M&A Transactions

November 2, 2016

Michael Spiro has authored an article in the October 2016 issue of the Journal of Taxation entitled "Assumptions of Deferred Revenue Liabilities in Rev. Rul. 99-6 Transactions."  The article examines certain issues that can arise in connection with the purchase and sale of 100% of the interests in a partnership or LLC with untaxed deferred revenue.  Copies of the article are available upon request.