Understanding Partnership and LLC Taxation
Publisher: Carolina Academic Press
Published: 2017
Language: eng
Number of pages: 583
ISBN-13: 9781531000813
Subjects: Partnership; Private companies; Taxation, law and legislation, united states
Description: "The fourth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update describes recent regulations governing bottom dollar payment obligations, disguised sales of property to or by a partnership, and new rules relating to taxation of foreign partners and partnerships."--