Walter D. Schwidetzky (Baltimore), Partnership Guaranteed Payments: A Bad Idea That Should Be Repealed, 180 Tax Notes Fed. 1599 (Sept. 4, 2023): Abstract In this report, Schwidetzky explains why section 707(c), governing partnership guaranteed payments, was misguided from the outset and made even worse by the enactment of section 707(a)(2)(A)….