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 : Business & Economics
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 : Business & Economics
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 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


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


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.

The Logic of Subchapter K

The Logic of Subchapter K PDF Author: Laura E. Cunningham
Publisher: West Academic Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 292

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Book Description
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. 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's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

Fundamentals of Partnership Taxation

Fundamentals of Partnership Taxation PDF Author: Stephen A. Lind
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36

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Book Description


Partnership Taxation

Partnership Taxation PDF Author: George K. Yin
Publisher: Aspen Publishers
ISBN: 9781454877677
Category : Partnership
Languages : en
Pages : 0

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Book Description
The book provides an Introduction to the federal income taxation of partners and partnerships. The first six chapters explain how the income of the partners is taxed, and how the law achieves its objective of disregarding the business entity and taxing the partners directly. Chapters one through three focus on the classification of business entities, the pass through of a partnership's tax items to partners of the partnership, and the concept of partnership capital accounts. Chapters four through six examine the questions of how the partnership's tax items must be allocated among the partners. Chapters seven through nine consider transfers of partnership interests, contributions to and distributions from partnerships, and potential recharacterization of these transactions. ten address the tax consequences of compensating partners for services and use of capital. Chapter eleven discusses partnership terminations. The last chapter explores special anti-abuse rules that limit opportunities for abuse of law.

Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Gifts
Languages : en
Pages : 852

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Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Federal Income Taxation of Corporations and Stockholders in a Nutshell PDF Author: Karen C. Burke
Publisher:
ISBN: 9780314288226
Category : Corporations
Languages : en
Pages : 0

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Book Description
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.