Concepts and insights series. Study aids (West Academic Publishing)
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Choice of entity: taxation of partnerships, C corporations and S corporations The pass-through principle of partnership taxation An introduction to partnership basis and limits on losses Contributions to partnerships Allocations of partnership income, deductions, and credits: an introduction Allocations attributable to contributed property: section 704(c) Partnership allocations: assignment-of-income problems allocation of partnership debt Transactions between partnerships and their partners Sales of partnership interests Partnership distributions: an introduction Distributions subject to section 751(b) Payments to retiring partners: section 736 and related problems Basis adjustments under section 734 The death of a partner What is a partnership?
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Digital File Characteristics
Source of Description
Description based on e-publication title page, viewed December 19, 2017.
Revision of: Gunn, Alan, 1940- Partnership income taxation. 4th ed. New York : Foundation Press, 2005