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 edition reflects developments through September 2012, including codified economic substance doctrine and penalty provisions; choice of business form and classification of series entities; at-risk and passive loss rules as applied to LLCs and LLPs; partnership debt-equity exchanges and proposed carried interest legislation; new rules on accounting for partner's varying interests in the partnership; and disguised sale transactions and recent tax-shelter decisions.
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Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $16.66, good condition, Sold by ThriftBooks-Baltimore rated 4.0 out of 5 stars, ships from Halethorpe, MD, UNITED STATES, published 2013 by West Academic Publishing.
Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $16.67, good condition, Sold by HPB-Red rated 5.0 out of 5 stars, ships from Dallas, TX, UNITED STATES, published 2013 by West Academic Publishing.
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Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $21.97, fair condition, Sold by Upward bound books rated 5.0 out of 5 stars, ships from Valrico, FL, UNITED STATES, published 2016 by West Academic Publishing.
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Fair. This item is worn. May have signs of wear this may include aesthetic issues such as scratches dents and worn corners. All pages and the cover are intact but the dust cover may be missing. Pages may include moderate to heavy number of notes and highlighting but the text is not obscured or unreadable.
Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $22.39, very good condition, Sold by ThriftBooks-Baltimore rated 4.0 out of 5 stars, ships from Halethorpe, MD, UNITED STATES, published 2017 by West Academic Publishing.
Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $38.13, very good condition, Sold by ThriftBooks-Baltimore rated 4.0 out of 5 stars, ships from Halethorpe, MD, UNITED STATES, published by West Academic.
Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $38.13, good condition, Sold by ThriftBooks-Reno rated 4.0 out of 5 stars, ships from Reno, NV, UNITED STATES, published by West Academic.
Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $38.13, good condition, Sold by ThriftBooks-Baltimore rated 4.0 out of 5 stars, ships from Halethorpe, MD, UNITED STATES, published by West Academic.
Add this copy of Federal Income Taxation of Partners and Partnerships in to cart. $42.35, good condition, Sold by BayStateBooks rated 5.0 out of 5 stars, ships from North Smithfield, RI, UNITED STATES, published 1999 by West Academic.
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The book is in good condition with all pages and cover intact including the dust jacket if originally issued. The spine may show light wear. Pages may contain some notes or highlighting and there might be a From the library of label. Boxed set packaging shrink wrap or included media like CDs may be missing.
