Partnership taxation / George K. Yin, Karen C. Burke.

Bibliographic Details
Main Author: Yin, George K.
Other Authors: Burke, Karen C., 1951-
Language:English
Published: New York : Aspen Publishers, [2009], ©2009.
Subjects:
Partnership > Taxation > United States.
Physical Description:xxi, 392 pages : illustrations ; 26 cm
Format: Book
Contents:
  • Introduction to partnership tax
  • The passthrough system
  • Introduction to partnership accounting
  • Partnership allocations : general rules
  • Partnership allocations : nonrecourse deductions
  • Partnership allocations : special anti-income shifting rules
  • Sales of partnership interests
  • Property contributions and distributions
  • Recharacterizing contributions, distributions, and sales
  • Compensating partners for services or the use of property
  • Termination of partnership interests and partnerships
  • The partnership anti-abuse regulation.