Partnership taxation
Introduction to partnership tax -- The passthrough system -- Introduction to partnership accounting -- Partnership allocations : general rules -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti-income shifting rules -- Sales of partnership interests -- Prop...
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
New York, NY u.a.
Aspen Publishers u.a.
c 2009
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| Online Zugang: | Inhaltsverzeichnis |
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Tag hinzufügen | Zusammenfassung: | Introduction to partnership tax -- The passthrough system -- Introduction to partnership accounting -- Partnership allocations : general rules -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti-income shifting rules -- Sales of partnership interests -- Property contributions and distributions -- Recharacterizing contributions, distributions, and sales -- Compensating partners for services or the use of property -- Termination of partnership interests and partnerships -- The partnership anti-abuse regulation. Introduction to partnership tax -- The passthrough system -- Introduction to partnership accounting -- Partnership allocations : general rules -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti-income shifting rules -- Sales of partnership interests -- Property contributions and distributions -- Recharacterizing contributions, distributions, and sales -- Compensating partners for services or the use of property -- Termination of partnership interests and partnerships -- The partnership anti-abuse regulation |
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| Beschreibung: | Includes index |
| Beschreibung: | xxi, 392 p ill 26 cm. |
| ISBN: | 9780735526327 978-0-7355-2632-7 073552632X 0-7355-2632-X 9780735526334 978-0-7355-2633-4 |