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The government is examining several key issues in the corporate tax area, including noncompensatory partnership options and transfers to creditors under tax code Section 108(e)(8), says Treasury official Robert Crnkovich. The government plans to re-propose rules on noncompensatory partnership options in the coming year, with hopes of issuing final rules late next year, says Crnkovich, senior counsel in Treasury's Office of Tax Legislative Counsel, at an ALI-ABA conference on consolidated returns.
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