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...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: Yin, George K. (VerfasserIn)
Weitere Verfasser: Burke, Karen C. (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: New York Wolters Kluwer 2016
Ausgabe:Third edition
Schriftenreihe:Aspen casebook series
Schlagworte:
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Beschreibung
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
Beschreibung:xxi, 431 Seiten
ISBN:9781454877677
978-1-4548-7767-7