Source: https://www.scribd.com/document/202826611/Tax-Book-Units
Timestamp: 2017-04-23 20:58:41
Document Index: 660371762

Matched Legal Cases: ['§ 734', '§ 1', '§ 704', '§ 707', '§ 734', '§ 732', '§ 706', '§ 751', '§ 707', '§ 736', '§ 751']

ScribdBrowseInterestsPolitics & Current AffairsCareer & MoneyPersonal GrowthFictionHealth & FitnessLifestyleEntertainmentBiographies & HistoryScience & TechBrowse byBooksAudiobooksNews & MagazinesSheet MusicBrowse allUploadSign inJoinTax Book UnitsUploaded by sunil CPartnershipAccountingTaxesCapital (Economics)Liability (Financial Accounting)0.0 (0)DownloadEmbedDescription: TaxView MoreTaxCopyright: Attribution Non-Commercial (BY-NC)List price: $0.00Download as PDF, TXT or read online from ScribdFlag for inappropriate contentTHE LOGIC OF SUBCHAPTER K;A CONCEPTUAL GUIDE TO THE TAXATION OF PARTNERSHIPS
AMERICAN CASEBOOK SERIES 8
Mat #40250280
-:.— Chapter Eight... The Sale of a Partnership Interest Chapter Eleven. Partnership Liabilities Chapter Nine.-.Summary of Contents
ACKNOWLEDGEMENT TABLE OF CASES TABLE OF CODE SECTIONS TABLE OF REVENUE RULINGS TABLE OF REGULATIONS
h. Partnership Operations: The Basics Chapter Four. Partnership Allocations: Substantial Economic Effect Chapter Six. Financial Accounting and Maintenance of Capital Accounts Chapter Five. Transactions (Other Than Sales) Between a Partnership and Its Partners Chapter Ten. The Partnership Anti-Abuse Rules
1 9 21 31 43 70 86 110 125 139 160 178 190 206 218 237
. Contributions of Property: Section 704(c) and Section 704(c) Principles .xxiii
Chapter One. Disguised Sales and Exchanges — Chapter Sixteen. Choice of Entity: What Is a Partnership for Tax Purposes? Chapter Two. Partnership Formation: The Basics Chapter Three. Retirement and Death of a Partner Chapter Fifteen. Disproportionate Distributions--Chapter Fourteen.
. Distributions—The Basics Chapter Twelve. The Allocation of Nonrecourse Deductions Chapter Seven.. Optional Basis Adjustment—§ 734(b) Chapter Thirteen.
•. Characterization of Gains and Losses From the Disposition of Contributed Property An Interim Example -Liabilities—In General Contribution of Encumbered Property Contributions of Accounts Receivable and Payable Organization and Syndication Expenses
CHAPTER THREE.„.
. CHOICE OF ENTITY: WHAT IS A PARTNERSHIP FOR TAX PURPOSES?
Introduction Definition of Partnership--Choice of Form of Doing Business Electing Partnership Treatment: The "Check the Box" Regulations The Competing Concepts: Aggregate Versus Entity
CHAPTER TWO. PARTNERSHIP FORMATION: THE BASICS
Introduction Basic Statutory SchemeCommon Issues on Formation Property vs. Services Contributions of Appreciated (or Depreciated) Property---Contribution of Depreciable Property.. PARTNERSHIP OPERATIONS: THE BASICS
9 10 11 11 11 12 13 14 15 17 18 19
Introduction Partnership Taxable Years '.xxiii
CHAPTER ONE... Method of Accounting The Computation of A Partnership's Taxable Income In General Separately Stated Items Partnership Elections Adjustments to the Partners' Outside Basis
21 22 26 26 26 27 28 29
752-1 Liabilities Introduction Economic Risk of Loss -Sharing Recourse Liabilities Illustration—Recourse Liabilities Partners Providing Property as Security for Partnership Debt Sharing of Nonrecourse Liabilities 110 112 114 114 114 115 116 120 121
. THE ALLOCATION OF NONRECOURSE DEDUCTIONS
Background Regulations Introduction •" Definitions Illustrations Conclusion — — — 70 74 74 75 79 84
CHAPTER SEVEN.95 Choice of Methods ——.TABLE OF CONTENTS Page CHAPTER FOUR.. CONTRIBUTIONS OF PROPERTY: SECTION 704(c) AND SECTION 704(c) PRINCIPLES Introduction 86 Contributions of Property 88 Nondepreciable Property. FINANCIAL ACCOUNTING AND MAINTENANCE OF CAPITAL ACCOUNTS Introduction Essential Elements of Financial Accounting Basic Capital Accounting Rules Introduction to Tax Capital Accounts: Contributions and Revaluations --Contributions —— Revaluations'V. PARTNERSHIP LIABILITIES Introduction A Preliminary Issue: What is a Liability? --The Regulations Governing § 1.-~ —-103 Revaluations-105 CHAPTER EIGHT. PARTNERSHIP ALLOCATIONS: SUBSTANTIAL ECONOMIC EFFECT Background "Substantial Economic Effect" —The Significance of Capital Accounts: The Orrisch Case---Codification of Substantial Economic Effect The § 704(b) Regulations — — —In General—Structure — Substantial Economic Effect — — A Limitation—Family Partnerships .101 Anti-abuse Rules .— Conclusion—
43 44 46 48 49 49 50 67 68
CHAPTER SIX.— 88 Depreciable Property .
31 32 33 37 38 40
TRANSACTIONS (OTHER THAN SALES) BETWEEN A PARTNERSHIP AND ITS PARTNERS
Sections 707(a) and 707(c) Disguised Capital Expenditures: § 707(a)(2)(A) Receipt of Partnership Interest in Exchange for Services CHAPTER TEN. THE SALE OF A PARTNERSHIP INTEREST Overview s. OPTIONAL BASIS ADJUSTMENT—§ 734(b)
Introduction 1 Determination of the Amount of the Adjustment—Section 734(b) Allocating the Adjustment Among Partnership Assets: Section 755 Examples Final Thoughts :
CHAPTER THIRTEEN. DISTRIBUTIONS—THE BASICS
139 140 140 141 143 146 147 157 157 157 159 160 161 161 161 162 163 163 165 166 169 — 175 176
Introduction Preliminary Issues Sections 706(c) & (d) Capital Accounting Rules Character and Holding Period of Distributed Property Basis of Partnership's Undistributed Property Recognition of Gain or Loss Basis of Distributed Property Current Distributions Liquidating Distributions Special Rule under § 732(d) Partnership Termination
CHAPTER TWELVE. — The Seller 1 Statutory Scheme Section 751(a) Property Section 751(a) Computation Installment Sales of Partnership Interests The Buyer Related Matters—§§ 706(c) & (d) Closing a Partnership's Taxable Year Allocation of Income for the Year of Change---Illustration
CHAPTER ELEVEN.TABLE OF CONTENTS
CHAPTER NINE. DISPROPORTIONATE DISTRIBUTIONS
178 179 180 181 187
Introduction — Section 751(b): The "Evil" and The "Cure" The "Evil" The "Cure"—§ 751(b) Scope
190 190 191 192 196
206 207 —.._. 209 213 213
218 220 220 221 222 223 225 230 231 —.TABLE OF CONTENTS
Additional Examples Final Observation
196 ..245 246
.233 — 234
237 238 . DISGUISED SALES AND EXCHANGES Background Disguised Sales of Property — The Regulations Under § 707(a)(2)(B)Two-Year Presumptions —••Normal Distributions Examples Liabilities — —Sections 704(c)(l)(B) and 737 Section 704(c)(l)(B) -Section 737 Disguised Sales of Partnership Interests--CHAPTER SKTEEN.—
. THE PARTNERSHIP ANTI-ABUSE RULES Background-The General Anti-Abuse Rule —. CHAPTER FIFTEEN.— Intent of Subchapter K — Facts and Circumstances--Scope Examples —— Abuse of Entity Rule —Is the Anti-abuse Regulation Valid? —INDEX .._...' . 205
CHAPTER FOURTEEN. ..239 239 240 241 . RETIREMENT AND DEATH OF A PARTNER
Retirements—Overview Section 736(b)—Deferred Liquidation PaymentsSection 736(a) Payments -— — The Relationship between § 736 and § 751(b) —Death of a Partner <.
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