Federal Partnership Taxation: A Guide to the Leading Cases, Statutes and Regulations (Miscellaneous Textbook Series)
Description:
Specific statutory analysis is de-emphasized just long enough to focus students’ attention on purpose, so that the detailed statutory and regulatory analysis that follows can be put into context. Chapter titles include Overview of the Partnership Tax Concept; Organization of a Partnership; Operations of a Partnership; Partnership Allocations; Limitations on Partners’ Loss Deductions; Sales and Exchanges of Partnership Interests; Operating Distributions; Liquidation of a Partnership Interest; Death of a Partner.
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