Author: Publisher:
ISBN:
Category : Partnership
Languages : en
Pages : 0
Book Description
Fundamentals of Partnership Taxation
Author: Fundamentals of Partnership Taxation
Author: Stephen A. LindPublisher:
ISBN: 9781599413877
Category : Corporations
Languages : en
Pages : 0
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.
Fundamentals of Partnership Taxation
Author: STEPHEN. LATHROPE SCHWARZ (DANIEL J.. HELLWIG, BRANT J.)Publisher: Foundation Press
ISBN: 9781642428773
Category :
Languages : en
Pages : 590
Book Description
The Eleventh Edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich and well edited mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Eleventh Edition are: The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations, and includes a new problem set. The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations. The three-year long-term holding period required by § 1061 for capital gains allocable to service partners with carried interests. Final, temporary and proposed regulations on partnership liabilities and the special treatment of bottom dollar payment obligations. New limitations in § 461(l) on excess business losses. Technical changes to Subchapter K, including the expanded definition of "substantial built-in loss" under § 743(b) and repeal of the technical termination rule in § 708. S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.
Fundamentals of Business Enterprise Taxation
Author: Stephen A. LindPublisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
Book Description
Fundamentals of Corporate Taxation
Author: Stephen A. LindPublisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
Book Description
The Logic of Subchapter K
Author: Laura E. CunninghamPublisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 292
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.
Fundamentals of Partnership Taxation
Author: Stephen SchwarzPublisher: Foundation Press
ISBN: 9781609300692
Category : Partnership
Languages : en
Pages : 0
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
Fundamentals of Partnership Taxation
Author: Partnership Taxation
Author: Robert R. WoottonPublisher:
ISBN: 9781634594943
Category : Electronic books
Languages : en
Pages : 0
Book Description
Finally, a partnership tax study guide with questions and answers. Written by an acclaimed teacher at Northwestern University, the Exam Pro on Partnership Taxation is designed to help JD and LLM students from the first day of class through the final exam. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 250 study problems, each with a complete explanation of the right (and wrong) answers. Several of these lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes nine sample exams that, like the lectures, increase in difficulty from basic to advanced, labeled so that students can pick the exams that are right for them and the course they are taking. Full answers to each of the exam questions are provided, with cross-references to the lectures and the study questions. Robert R. Wootton is a Professor of Practice at Northwestern Pritzker School of Law who practiced in big law for 25 years and was the Tax Legislative Counsel of the U.S. Treasury Department. The students in Northwestern Pritzker's LLM Tax Program have named him its outstanding tax professor seven times.
Partnership Taxation
Author: George K. YinPublisher: Aspen Publishing
ISBN: 1543823580
Category : Law
Languages : en
Pages : 464
Book Description
In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.