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 --...
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Format: | UnknownFormat |
Sprache: | eng |
Veröffentlicht: |
New York, NY
Wolters Kluwer Law & Business
c 2013
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Ausgabe: | 2. ed. |
Schriftenreihe: | Aspen casebook series
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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 |
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Beschreibung: | Includes index |
Beschreibung: | XXI, 415 S. graph. Darst. 26 cm |
ISBN: | 9781454825050 978-1-4548-2505-0 |