Partnership Taxation (2004, 2-Volume Set)

Abridged student edition of the 6th Edition of Partnership Taxation contains two volumes. Volume 1 consists of Cases, Materials and Problems. Summary of Contents of Volume 2: -General Concepts of Partnership Taxation -Forming the Partnership: Expenses of Formation, Contributions of Property Contributions of Services -Partner's Basis for Partnership Interest -Operating the Partnership -Partner's Distributive Shares: Special and Retroactive Allocations -Transactions Between Partners and Partnerships or Between Communly Controlled Partnerships -Sale, Exchange, or Other Disposition of Partnership Interest -Distribution of Partnership Property Not Involving Changes in Proportionate Interests in Partnership "Hot Assets" -Distributions of Partnership Property That Change Proportionate Interests in Partnership "Hot Assets" -Section 736 Payments to Retiring Partner or to Successor of Deceased Partner -Termination of a Partnership. Included at the end of the book is a large Cumulative Supplement.