Taxation and business planning for partnerships and LLCs
Introduction to transactional tax practice and review of basic income tax concepts -- Choice of entity -- Tax-partnership operations -- General partnership tax allocation rules -- Contributions to tax partnerships -- Allocations following property contributions and admissions of new members -- Distr...
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| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
New York
Wolters Kluwer
2017
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| Schriftenreihe: | Aspen casebook series
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| Schlagworte: | |
| Online Zugang: | Inhaltsverzeichnis |
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Tag hinzufügen | Zusammenfassung: | Introduction to transactional tax practice and review of basic income tax concepts -- Choice of entity -- Tax-partnership operations -- General partnership tax allocation rules -- Contributions to tax partnerships -- Allocations following property contributions and admissions of new members -- Distributions and anti-mixing-bowl rules -- Transactions for consideration between members and tax partnerships -- Allocations of tax-partnership liabilities -- Tax-partnership liabilities and disguised sales -- Allocations of nonrecourse deductions -- Transfers of interests in tax partnerships -- Mergers and divisions of tax partnerships |
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| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | xxiii, 652 Seiten |
| ISBN: | 9781454870258 978-1-4548-7025-8 |