Fundamentals of partnership taxation
Subtitle: cases and materials
By: by Stephen A. Lind ... [et al.].
Contributors: Lind, Stephen A.
Edition: 7th ed.
Series: University casebook series
Publisher: Foundation Press; Thomson/West
Published: 2005
Place of publication: New York; [St. Paul, Minn.]
Language: eng
Number of pages: 462
Subjects: Partnership -- Taxation -- United States -- Cases.
Genres: Cases.
Description: "Teaches the fundamentals of a highly complex subject through clear and lively explanatory text, skillfully drafted problems, and a selective mix or orgininal source materials. Highlights include: Coverage of all significant developments since the last edition, including proposed regulations interpreting the 706 varying interest rule and defining "interest in a limited partnership" for purposes of the 469 passive loss limitations A fresh perspective on choice of entity, including emplyoment tax considerations New author's text discussing series LLCs and partnership debt-for-equity exchanges Revised text on special allocations under 704(b) An update on the partnership "carried interest" controversy Pruing of dated materials and more tightly edited cases, notes and orpblems"--Publisher's Website.
Notes: Includes index.