Title: The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook)
Publisher: West Academic Publishing
Publication Date: 2016
Language: English
ISBN 10: 1634604725
ISBN 13: 9781634604727
Binding: Paperback
Edition: 5th or later Edition
Condition: new

About this title

Synopsis

This course book is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.

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