Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell PDF Author: Karen C. Burke
Publisher: West Academic Publishing
ISBN:
Category : Partnership
Languages : en
Pages : 484

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Book Description
Introduction to the federal income taxation of US partners and partnerships. Chapters include introduction to partnership taxation, organization of a partnership, partnership tax accounting, partnership allocations, contributed property: Section 704(c), partnership liabilities, partner?partnership transactions, transfers of partnership interests, partnership distributions, death or retirement of a partner.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell PDF Author: Karen C. Burke
Publisher: West Academic Publishing
ISBN:
Category : Partnership
Languages : en
Pages : 484

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Book Description
Introduction to the federal income taxation of US partners and partnerships. Chapters include introduction to partnership taxation, organization of a partnership, partnership tax accounting, partnership allocations, contributed property: Section 704(c), partnership liabilities, partner?partnership transactions, transfers of partnership interests, partnership distributions, death or retirement of a partner.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Federal Income Taxation of Partners and Partnerships in a Nutshell PDF Author: Karen C. Burke
Publisher: West Publishing Company
ISBN: 9780314230461
Category : Partnership
Languages : en
Pages : 0

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Book Description
Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell PDF Author: Jonathan Sobeloff
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 440

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Book Description


Federal Taxation of Partnerships and Partners

Federal Taxation of Partnerships and Partners PDF Author: William S. McKee
Publisher:
ISBN:
Category : Partnership
Languages : en
Pages :

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Book Description


The Logic of Subchapter K

The Logic of Subchapter K PDF Author: Laura E. Cunningham
Publisher:
ISBN: 9781634604727
Category : Partnership
Languages : en
Pages : 0

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Book Description
This course book is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.

Federal Taxation of Partnerships and Partners

Federal Taxation of Partnerships and Partners PDF Author: William S. McKee
Publisher:
ISBN:
Category : Partnership
Languages : en
Pages : 1320

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Book Description


Partnership Income Taxation

Partnership Income Taxation PDF Author: Alan Gunn
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 254

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Book Description


Federal Income Taxation of Individuals in a Nutshell

Federal Income Taxation of Individuals in a Nutshell PDF Author: John K. McNulty
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 596

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Book Description
Introduction to US law of federal income taxation of individuals. Includes material on tax credits, mark-to-market regimes, original-issue discount, consumption- vs. accretion-model income taxation.

Mastering Partnership Taxation

Mastering Partnership Taxation PDF Author: Stuart Lazar
Publisher:
ISBN: 9781594608650
Category : Partnership
Languages : en
Pages : 0

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Book Description
Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered. Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. 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; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell

Federal Income Taxation of Estates, Trusts, and Beneficiaries in a Nutshell PDF Author: GRAYSON M.P. MCCOUCH
Publisher: West Academic Publishing
ISBN: 9781684674534
Category :
Languages : en
Pages : 488

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Book Description
This comprehensive guide can serve either as a course supplement or as a refresher for members of the bar. Expert commentary summarizes the law and offers critical perspectives on the federal income taxation of estates, trusts, and beneficiaries, including the decedent's final income tax return; classification of estates and trusts; income in respect of a decedent; distributable net income; simple and complex trusts; distributions; grantor trusts; charitable trusts; and foreign trusts. Additional chapters cover basic income, gift and estate tax concepts, accumulation distributions, and specially treated trusts.