Federal Income Taxation of Partners and Partnerships in a Nutshell

Karen Burke (Autor)

Buch | Softcover

463 Seiten

2017 | 5th Revised edition
LEG Inc. (dba West Academic Publishing (Verlag)
9781634607124 (ISBN)

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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 non-recourse liabilities. Building on this foundation, the book also addresses advanced topics.

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.

Erscheinungsdatum	31.12.2016
Reihe/Serie	Nutshell Series
Verlagsort	MN
Sprache	englisch
Maße	124 x 187 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-13	9781634607124 / 9781634607124
Zustand	Neuware