Partnership taxation
By: George K. Yin, Karen C. Burke.
Contributors: Burke, Karen C., 1951-
Publisher: Law & Business
Published: 2009
Place of publication: Austin [Tex.]
Language: eng
Number of pages: 392
ISBN-13: 9780735526327
Subjects: Partnership -- Taxation -- United States
Notes: Includes index.
Table of contents: title: Introduction to partnership tax; title: The passthrough system; title: Introduction to partnership accounting; title: Partnership allocations : general rules; title: Partnership allocations : nonrecourse deductions; title: Partnership allocations : special anti-income; title: Shifting rules; title: Sales of partnership interests; title: Property contributions and distributions; title: Recharacterizing partnership contributions; title: Distributions, and sales; title: Compensating partners for services or the use of property; title: Termination of partnership interests and partnerships; title: The partnership anti-abuse regulation.