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)

Burke, Karen C.

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

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

Books by Yin, George K.

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

Partnership Taxation (Aspen Casebook)

Partnership Taxation (Aspen Casebook)