"... provides a conceptual overview of the federal income tax treatment of partnerships under Subchapter K of the Internal Revenue Code. Subchapter K applies not only to entities organized as general or limited partnerships under state law, but also to limited liability partnerships, primarily for professionals, and limited liability companies."
Published: Washington, D.C., 2005-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Fundamental concepts and principles Formation of a partnership Partnership operations Partnership partner transactions partner not acting in the capacity of a partner Partnership distributions operating and liquidating distributions Death or retirement of a partner Sale or exchange of partnership interest Partnership termination, merger, division & incorporation Working papers.
Issued also in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on Sept. 25, 2015; title from description page.