9781634602921 (electronic book) 1634602927 (electronic book) 1634602927
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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.
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.
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Print version record.
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,