Partnership taxation

The passthrough systemIntroduction 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 --...

Ausführliche Beschreibung

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Bibliographische Detailangaben
1. Verfasser: Yin, George K. (VerfasserIn)
Weitere Verfasser: Burke, Karen C. (BerichterstatterIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: New York, NY Wolters Kluwer Law & Business c 2013
Ausgabe:2. ed.
Schriftenreihe:Aspen casebook series
Schlagworte:
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Beschreibung
Zusammenfassung:The passthrough systemIntroduction 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 -- Preventing abuse of the partnership tax rules.
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 -- Preventing abuse of the partnership tax rules
Beschreibung:Includes index
Beschreibung:XXI, 415 S.
graph. Darst.
26 cm
ISBN:9781454825050
978-1-4548-2505-0