Partnership taxation
Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership : calculation of partnership taxable income -- Operation of a partnership : allocation of partnership income and losses -- Dispositions o...
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| Weitere Verfasser: | , , , |
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
Newark, NJ u.a.
LexisNexis
2008
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| Ausgabe: | 2nd ed |
| Schriftenreihe: | Graduate tax series
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| Schlagworte: | |
| Online Zugang: | Inhaltsverzeichnis |
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Tag hinzufügen | Zusammenfassung: | Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership : calculation of partnership taxable income -- Operation of a partnership : allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership : issuance of a partnership interest for services -- Business combinations : partnership mergers and divisions -- Partnership options -- I.R.C. : 197 intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions. Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership: calculation of partnership taxable income -- Operation of a partnership: allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership: issuance of a partnership interest for services -- Business combinations: partnership mergers and divisions -- Partnership options -- I.R.C.: intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions |
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| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XX, 324 S., Anhang |
| ISBN: | 9781422417553 978-1-4224-1755-3 |