Mastering Partnership Taxation
Files
Description
Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered.
Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the “check the box” regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.
Publication Date
2013
Publisher
Carolina Academic Press
City
Durham, NC
ISBN
9781594608650
Disciplines
Business Organizations Law | Law | Taxation-Federal | Tax Law
Recommended Citation
Stuart G. Lazar, Mastering Partnership Taxation (Carolina Academic Press 2013).
Comments
This record does not contain full text. If available, click on the "DOI" link to see where the full text of the item is located. If you are a UB student, or faculty or staff member and unable to access the full text at the link, try searching for the item in Everything Search (https://search.lib.buffalo.edu/discovery/search?vid=01SUNY_BUF:everything). If not available, request via Delivery+ (https://library.buffalo.edu/delivery/).