"By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax"--
This book is a great resource for anyone practicing partnership taxation.
The fourth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships.
Partnership Income Taxation
The topics covered include: the entity v. aggregate theories of taxation; the “check the box” regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; ...
Partnership Taxation
Hardbound - New, hardbound print book.
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.
This edition juxtaposes the preceding year and current year bases of assessment, and is referenced throughout to the relevant legislation and Revenue Statements of Practice.
This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels ...
The book provides an Introduction to the federal income taxation of partners and partnerships.