Reliable source on the federal income taxation of partners and partnerships. Text contains an authoritative summary on the organization, tax accounting, allocations, distributions, and liabilities of a partnership. Also discusses subjects such as contributed property, partner-partnership transactions, transferring interests, and what happens when a partner retires.

Federal Income Taxation of Partners and Partnerships in a Nutshell (Nutshell Series)

Burke, Karen C.

Law Practice

West Group

Succinct expert summary provides an overview of the fundamental issues underlying the taxation of corporations and stockholders. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. Includes discussion on nonliquidating distributions, redemptions, and stock dividends. Also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Federal Income Taxation Of Corporations And Stockholders In A Nutshell (NUTSHELL SERIES)

Reference

WEST INFORMATION PUBLISHING GROUP

Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshell Series)

Rules & Procedures

West Academic

Federal Income Taxation of Partners And Partnerships in a Nutshell (Nutshell Series)

Tax Law

Business

This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshells)

West Academic Publishing

Corporate Double Tax and Tax Reform Act of 1986; Case Against Double Taxation; Corporate Tax and Deferral; Choice of Business Entity; Fundamental Concepts; Corporation as Taxable Entity; Definition and Classification; Corporate Tax Rate Structure; Corporate Taxable Income; Taxable Year and Method of Accounting; Incorporations; Non-Liquidating Distributions; Redemptions; Stock Dividends; Complete Liquidations; Collapsible Corporations; Taxable Acquisitions; Reorganizations; Corporate Divisions; Carryover of Corporate Attributes; Subchapter S; Integration.

Weidenbruch, Peter P.

A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of partnership taxation. <ul>
<li> Completely-up-to date in organizational structure and text to fully integrate current developments relating to partnership liabilities, transfers of compensatory partnership interests, mandatory basis adjustments, the look-through approach to sales of partnership interests, and the partnership anti-abuse rules. </li> <li> Includes expanded discussion of the economic substance doctrine, target allocations, series entities, definition of a limited partner interest, the new tax on net investment income, disguised sales, and debt-equity exchanges; also includes recent shelter cases, an overview of the TEFRA partnership audit rules, and legislative changes made in January 2013. </li> </ul>

Partnership Taxation (Aspen Casebook)

Yin, George K.

Legal Education

Wolters Kluwer/Law & Business

Partnership Taxation, Third Edition is a concise, tightly-edited casebook, written by Distinguished Professor of Law and Taxation George K. Yin, and Richard B. Stephens Eminent Scholar in Taxation at the University of Florida Levin College of Law Karen C. Burke, that focuses on core principles and policies so that students can learn the major patterns and themes of partnership taxation. Key Features of the New Edition: • Economic substance doctrine guidance and partnership audit rules enacted in 2015 • Proposed regulations implementing section 704(c)(1)(C) for contributed built-in loss property • Final regulations under section 706 when partners’ interests vary during the year • Proposed regulations under sections 707 and 752 on disguised sales, fee waivers, and sharing of partnership liabilities • Proposed regulations under section 751(b) addressing shifts in ordinary income

This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under §§ 734(b), 743(b) and 755, and § 751(b) distributions.

Federal Income Taxation of Partners and Partnerships in a Nutshell (Nutshells)

See the best price to sell, buy, or rent books by Burke, Karen C.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Books by Burke, Karen C.

See the best price to sell, buy, or rent books by Burke, Karen C.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

Federal Income Taxation of Partners and Partnerships in a Nutshell (Nutshell Series)

Federal Income Taxation Of Corporations And Stockholders In A Nutshell (NUTSHELL SERIES)

Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshell Series)

Federal Income Taxation of Partners And Partnerships in a Nutshell (Nutshell Series)

Federal Income Taxation of Partners and Partnerships in a Nutshell (Nutshell Series)

Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshells)

Federal Income Taxation of Corporations and Stockholders in a Nutshell (Nutshell Series)

Partnership Taxation (Aspen Casebook)

Partnership Taxation (Aspen Casebook)

Federal Income Taxation of Partners and Partnerships in a Nutshell (Nutshells)