Nonrecourse Debt in Excess of Fair Market Value: The Confluence of Basis, Realization, Subchapter K and the Need for Consistency

Authors

Daniel S. Goldberg, University of Maryland School of LawFollow

Document Type

Article

Publication Date

10-1-1997

Comments

Published in the Tax Lawyer, v. 51, no. 1, fall 1997, p. 41-82.

Disciplines

Tax Law

Digital Commons Citation

Goldberg, Daniel S., "Nonrecourse Debt in Excess of Fair Market Value: The Confluence of Basis, Realization, Subchapter K and the Need for Consistency" (1997). Faculty Scholarship. 404.
https://digitalcommons.law.umaryland.edu/fac_pubs/404