Partnership taxation
By: Richard M. Lipton, Paul Carman, Charles Fassler, Walter D. Schwidetzky
Edition: 3rd ed.
Publisher: LexisNexis
Published: 2012
Place of publication: New Providence, NJ
Language: eng
Number of pages: 435
ISBN-13: 9780769849034
Subjects: Taxation; Partnership; Law and legislation
Table of contents: title: Defining partnerships and partners for tax purposes; title: Formation of the partnership; title: Outside basis and allocation of liabilities; title: Operation of the partnership : calculation of partnership taxable income; title: Operation of a partnership : allocation of partnership income and losses; title: Dispositions of partnership interests; title: Partnership distributions; title: Transactions between partner and partnership : issuance of a partnership interest for services; title: Business combinations : partnership mergers and divisions; title: Partnership options; title: I.R.C. sec. 197 intangibles amortization; title: Foreign partnerships, foreign partners and partnerships with tax-exempt entities; title: Anti-abuse provisions; title: Family partnerships; title: Death of a partner; title: S Corporations.