Partnership taxation
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 distribution...
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Format: | UnknownFormat |
Sprache: | eng |
Veröffentlicht: |
New York
Wolters Kluwer
2016
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Ausgabe: | Third edition |
Schriftenreihe: | Aspen casebook series
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Schlagworte: | |
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Zusammenfassung: | 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: | xxi, 431 Seiten |
ISBN: | 9781454877677 978-1-4548-7767-7 |