This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for ...
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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under ?????? 734(b), 743(b) and 755, and ??? 751(b) distributions.
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Add this copy of Law in a Nutshell: Federal Income Taxation of Partners to cart. $68.58, new condition, Sold by DiscountLawBooks rated 4.0 out of 5 stars, ships from Lawrence, KS, UNITED STATES, published 2019 by West Academic Publishing.
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New. Size: 7x4x0; Brand New! Usually ships within one business day! This item is: Law in a Nutshell: Federal Income Taxation of Partners & Partnerships, Burke; 6th ed., 2019; '; ISBN: 9781684674312. For fastest delivery, choose Expedited Shipping. We represent the Internet's largest independent legal bookstore!
Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $122.69, new condition, Sold by TEXTSHUB rated 5.0 out of 5 stars, ships from Franklin Lakes, NJ, UNITED STATES, published 2019 by West Academic Publishing.
