Partnership income taxation
By: by Alan Gunn.
Series: University textbook series
Publisher: Foundation Press
Published: 1991
Place of publication: Westbury, N.Y
Language: eng
Number of pages: 159
Subjects: Partnership -- Taxation -- United States.
Description: This book attempts the simplest possible introduction to an intricate body of law ... Nearly all of the text focuses on simple partnerships holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations, it presents background information about matters like capital accounts and nonrecourse financing, and it shows, by using many examples, how the rules operate in everyday cases. Most chapters end with a section comparing the tax treatment of partners with that of the shareholders of S corporations.-Pref.
Notes: Includes index.