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.
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Book Description West Academic Publishing, 2013. Paperback. Book Condition: New. Never used!. Bookseller Inventory # P110314280367
Book Description West Academic Publishing, 2013. Paperback. Book Condition: New. Brand New!. Bookseller Inventory # VIB0314280367
Book Description West Group, 2013. Paperback. Book Condition: Brand New. 4th edition. 427 pages. 7.50x5.00x0.75 inches. In Stock. Bookseller Inventory # 0314280367
Book Description West Academic Publishing, 2013. Book Condition: new. Shiny and new! Expect delivery in 20 days. Bookseller Inventory # 9780314280367-1