"... analyzes the tax considerations relating to the determination of a partner's adjusted basis in his partnership interest, a partner's adjusted basis in distributed property and a partnership's adjusted basis in partnership property. These basis determinations are essential to the computation of the amount and timing of each partner's taxable income or loss."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Determination of partner's initial basis in partnership interest Inclusion of partnership liabilities in partner's basis: Section 752 Adjustments to partner's initial basis Partner's basis in distributed property other than money: [section] 732 Determination of partnership's initial basis in its assets Special basis adjustment applicable to transfer of partnership interest section 743(b) Special basis adjustment applicable to distributions of partnership property [section] 734(b) Election to make adjustment [section] 754 Working papers.
Also issued in print.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on Feb. 17, 2016; title from description page.
Available in Other Form
Print version: Starczewski, Lisa M., 1964- Partnerships. Arlington, VA : Tax Management Inc., c2015-