Partnership taxation
Subtitle: an application approach
By: Joni Larson, Professor of Law, Thomas Cooley Law School
Edition: Second edition.
Publisher: Carolina Academic Press
Published: 2013
Place of publication: Durham, North Carolina
Language: eng
Number of pages: 454
ISBN-13: 9781611632729
Subjects: Partnership; Taxation
Notes: Includes index.
Table of contents: title: Introduction; title: Deferral of gain or loss; title: Basis and holding period; title: The balance Sheet; title: Receipt of partnership interest for services; title: Recourse liabilities; title: Non-recourse liabilities; title: Partnership taxable year; title: Computation of taxable income; title: Start-up costs; title: Allocation of partnership items; title: Varying intersts in the partnership; title: Limitation on losses; title: At risk and passive activity loss limitation; title: Allocation of recourse deductions; title: Allocation of non-recourse deductions; title: Allocations of depreciation from property contributed to the partnership by a partner; title: Allocations related to the sale of contributed property; title: Recourse liabilities; title: Non-recourse liabilities; title: Tax consequences to transferring partner; title: Tax consequences to buying partner; title: Non-liquidating distributions of cash and/or property; title: Partnership election; title: Disproportionate distributions; title: Mixing bowl transaction : distribution of previously contributed property; title: Mixing bowl transaction : distribution of other property to partner who contributed appreciated property; title: Liquidating distributions; title: Transactions between a partner and the partnership; title: Guaranteed payments; title: Reorganization; title: Termination of a partnership; title: Check the box regulations; title: Family partnerships; title: Election out of subchapter K; title: Anti-abuse regulations; title: TEFRA.