Partnership Income Taxation
[T] he transaction in issue is in part a sale, but is not governed by section 707(a) because the sale occurred ... JWC had attempted to sell the McDonald properties outright for about 2 years before its transaction with Metropolitan.
Partnership Taxation
The text is now suitable for both a "basic" partnership tax course (if partnership tax can ever be thought of as basic), as well as an "advanced" partnership tax course. The Teacher's Manual provides suggested syllabi for both courses.
Cases and Materials on Fundamentals of Partnership Taxation
This book is a great resource for anyone practicing partnership taxation.
The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships
Partnership Taxation
The Fifth Edition of Fundamentals of Partnership Taxation integrates all significant new developments, making a particular effort to adhere to their highly successful concept of providing "fundamentals" coverage for one...
This book provides the simplest possible introduction of partnership taxation to students and beginning practitioners trying to understand the taxation of partnerships.