Yin: Publicly Traded Partnerships, Closely Held Corporations, and Entity Classification for Tax Purposes

Yin: Publicly Traded Partnerships, Closely Held Corporations, and Entity Classification for Tax Purposes: "George K. Yin (Virginia) has posted Publicly Traded Partnerships, Closely Held Corporations, and Entity Classification for Tax Purposes on SSRN. Here is the abstract: This comment, presented as part of a November, 2009, tax program on publicly traded partnerships, argues for the adoption of two classification lines to facilitate the..."