Partnership taxation
Subtitle: an application approach
By: Joni Larson.
Publisher: Carolina Academic Press
Published: 2009
Place of publication: Durham, N.C
Language: eng
ISBN-13: 9781594605116
Subjects: Partnership -- Taxation -- United States
Notes: Includes bibliographical references and 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 interests in the partnership; title: Limitation on losses; title: At risk and passive activity loss limitation; title: Special allocation of recourse deductions; title: Special 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; title: Contributed appreciated property; title: Liquidating distributions; title: Transactions in capacity other than as partner; title: Guaranteed payments; title: Reorganization; title: Termination of a partnership.