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The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships

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The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships image
ISBN-10:

0314200177

ISBN-13:

9780314200174

Author(s): Cunningham, Laura E.; Cunningham, Noel B.
Released: Jan 01, 1996
Publisher: West Group
Format: Paperback, 241 pages
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Description:

The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

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