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.