Concepts and insights series. Study aids (West Academic Publishing)
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Preface Chapter One. Choice of Entity and What Is a "Partnership" for Tax Purposes? Chapter Two. The Pass-Through Principle of Partnership Taxation Chapter Three. An Introduction to Partnership Basis and Limits on Losses Chapter Four. Contributions to Partnerships Chapter Five. Allocations of Partnership Income, Deductions, and Credits: An Introduction Chapter Six. Partnership Allocations: Assignment-of-Income Problems Chapter Seven. Allocations Attributable to Contributed Property: Section 704(c) Chapter Eight. Allocation of Partnership Debt Chapter Nine. Transactions Between Partnerships and Their Partners Chapter Ten. Sales of Partnership Interests Chapter Eleven. Partnership Distributions: An Introduction Chapter Twelve. Distributions Subject to Section 751(b) Chapter Thirteen. Payments to Retiring Partners: Section 736 and Related Problems Chapter Fourteen. Basis Adjustment Under Section 734 Chapter Fifteen. The Death of a Partner Table of Cases Table of Internal Revenue Code Sections Table of Treasury Regulations Table of Internal Revenue Rulings Index.
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Source of Description
Description based on e-publication title page, viewed September 4, 2018.
Revision of: Lyons, William H., 1947- Partnership income taxation. Fifth edition. New York, N.Y. : Foundation Press : Thomson Reuters, 2011