Partnership taxation
By: Richard M. Lipton ... [et al.].
Contributors: Lipton, Richard.
Edition: 2nd ed.
Series: LexisNexis graduate tax series
Publisher: LexisNexis
Published: 2008
Place of publication: Newark, NJ
Language: eng
ISBN-13: 9781422417553
Subjects: Partnership -- Taxation -- United States
Notes: Includes bibliographical references and index.
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. : 197 intangibles amortization; title: Foreign partnerships, foreign partners and partnerships with tax-exempt entities; title: Anti-abuse provisions.