Fundamentals of Partnership Taxation PDF Download

Author: Stephen A. Lind
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36

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Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84

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Author: Laura E. Cunningham
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 292

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Book Description
The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

Author: Stephen Schwarz
Publisher: Foundation Press
ISBN: 9781609300692
Category : Partnership
Languages : en
Pages : 0

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Book Description
The ninth edition teaches the fundamentals of a highly complex subject through clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials. Highlights include: Coverage of all significant developments since the last edition, including proposed regulations interpreting the � 706 varying interest rule and defining "interest in a limited partnership" for purposes of the � 469 passive loss limitations A fresh perspective on choice of entity, including employment tax considerations New author's text discussing series LLCs and partnership debt-for-equity exchanges Revised text on special allocations under � 704(b) An update on the partnership "carried interest" controversy Pruning of dated materials and more tightly edited cases, notes and problems

Author: Stephen J. Skripak
Publisher:
ISBN: 9780997920116
Category :
Languages : en
Pages : 442

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(Black & White version) Fundamentals of Business was created for Virginia Tech's MGT 1104 Foundations of Business through a collaboration between the Pamplin College of Business and Virginia Tech Libraries. This book is freely available at: http://hdl.handle.net/10919/70961 It is licensed with a Creative Commons-NonCommercial ShareAlike 3.0 license.

Author: Alan Gunn
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 254

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Author: Stephen A. Lind
Publisher:
ISBN: 9781599413877
Category : Corporations
Languages : en
Pages : 0

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Book Description
The Eighth Edition of this leading casebook continues the tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and concise explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. It incorporates all new developments and refines or eliminates some materials from earlier editions that have become less relevant to contemporary practice. Important highlights include: Full coverage, with examples and revised problems, of all significant amendments to Subchapter K made by the American Jobs Creation Act of 2004, with particular emphasis on new statutory rules to prevent transfers and duplication of partnership losses. A chapter on S corporations, reflecting the more permissive eligibility requirements and other new statutory rules. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. data on current trends. A recent published ruling on partnership mergers and terminations and summaries of other new partnership tax cases and rulings. Explanations of the policies underlying the statutory rules as well as the technical details.

Author: Ephraim P. Smith
Publisher: CCH Incorporated
ISBN: 9780808001386
Category : Tax accounting
Languages : en
Pages : 846

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Author: Stephen Schwarz
Publisher: West Academic Publishing
ISBN: 9781642428933
Category :
Languages : en
Pages : 402

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This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in corporate taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting C and S corporations and their shareholders, and includes numerous illustrative examples, self-test questions with answers, and sample exam questions. The Ninth Edition incorporates all relevant provisions of the 2017 legislation known as the Tax Cuts and Jobs Act.

Author: William D. Popkin
Publisher: Debolsillo
ISBN:
Category : Law
Languages : en
Pages : 776

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