Partnership taxation / Stephen Schwarz, Daniel J. Lathrope, Brant J. Hellwig.
2017
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Items
Details
Author
Title
Partnership taxation / Stephen Schwarz, Daniel J. Lathrope, Brant J. Hellwig.
Edition
Eighth edition.
Imprint
St. Paul, MN : West Academic Publishing, [2017]
Description
1 online resource (xvii, 263 pages).
Series
Black letter outlines.
Formatted Contents Note
Perspective
Introduction
Classification
Formation of a partnership
Partnership operations: general rules
Partnership allocations: [section] 704(b)
Partnership allocations: income-shifting safeguards
Partnership liabilities
Compensating the service partner
Property transactions between partnerships and partners
Sales and exchanges of partnership interests
Operating distributions
Liquidating distributions and terminations
Death of a partner
Partnership anti-abuse rule
S corporations
Appendixes
Tables.
Introduction
Classification
Formation of a partnership
Partnership operations: general rules
Partnership allocations: [section] 704(b)
Partnership allocations: income-shifting safeguards
Partnership liabilities
Compensating the service partner
Property transactions between partnerships and partners
Sales and exchanges of partnership interests
Operating distributions
Liquidating distributions and terminations
Death of a partner
Partnership anti-abuse rule
S corporations
Appendixes
Tables.
Summary
aThis comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.
Note
Includes index.
Source of Description
Print version record.
Location
www
Other Editions
Revision of: Schwarz, Stephen. Corporate and partnership taxation. Seventh edition. St. Paul, MN : West, 2012
Available in Other Form
Print version: Schwarz, Stephen. Partnership taxation. Eighth edition. St. Paul, MN : West Academic Publishing, [2017]
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
9781634602921 (electronic book)
1634602927 (electronic book)
1634602927
1634602927 (electronic book)
1634602927
Record Appears in