Federal income taxation of partners and partnerships in a nutshell / Karen C. Burke, Professor of Law and Richard B. Stephens Eminent Scholar in Taxation, University of Florida, Levin College of Law.
"This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundat...
| Uniform Title: | Nutshell series.
|
|---|---|
| Main Author: | |
| Language: | English |
| Published: |
St. Paul, MN :
West Academic Publishing,
[2020]
|
| Edition: | Sixth edition. |
| Series: | Nutshell series.
|
| Subjects: | |
| Genre: | |
| Online Access: | |
| Local Note: |
West Academic |
| Physical Description: | 1 online resource. |
| Format: | Electronic eBook |
MARC
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| 100 | 1 | |a Burke, Karen C., |d 1951- |e author. |0 http://id.loc.gov/authorities/names/n88128744 | |
| 245 | 1 | 0 | |a Federal income taxation of partners and partnerships in a nutshell / |c Karen C. Burke, Professor of Law and Richard B. Stephens Eminent Scholar in Taxation, University of Florida, Levin College of Law. |
| 250 | |a Sixth edition. | ||
| 264 | 1 | |a St. Paul, MN : |b West Academic Publishing, |c [2020] | |
| 264 | 4 | |c ©2020 | |
| 300 | |a 1 online resource. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a Nutshell series | |
| 500 | |a Includes index. | ||
| 505 | 0 | |a 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. | |
| 520 | |a "This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised sixth edition reflects major tax legislation enacted in 2017 (the "2017 Act"), including choice of entity issues in light of the new 21% corporate tax rate and the § 199A passthrough deduction."--Publisher website. | ||
| 588 | 0 | |a Online resource (West Academic, viewed October 25, 2019). | |
| 590 | |a West Academic |b West Academic Study Aids | ||
| 650 | 0 | |a Partnership |x Taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008108932 | |
| 650 | 7 | |a Partnership |x Taxation. |2 fast |0 (OCoLC)fst01054201 | |
| 651 | 7 | |a United States. |2 fast |0 (OCoLC)fst01204155 | |
| 655 | 7 | |a Electronic books. |2 lcgft | |
| 655 | 7 | |a Examination study guides. |2 aat | |
| 655 | 7 | |a Study guides. |2 fast |0 (OCoLC)fst01423888 | |
| 655 | 7 | |a Study guides. |2 lcgft |0 http://id.loc.gov/authorities/genreForms/gf2014026182 | |
| 655 | 7 | |a Guides de l'étudiant. |2 rvmgf | |
| 775 | 0 | 8 | |i Revision of: |a Burke, Karen C., 1951- |t Federal income taxation of partners and partnerships in a nutshell. |b Fifth edition. |d St. Paul, MN : West Academic Publishing, [2017] |z 9781683284352 |w (OCoLC)967724852 |
| 776 | 0 | 8 | |i Print version: |a Burke, Karen C., 1951- |t Federal income taxation of partners and partnerships in a nutshell. |b Sixth edition. |d St. Paul, MN : West Academic Publishing, [2020] |w (OCoLC)1117625341 |
| 830 | 0 | |a Nutshell series. |0 http://id.loc.gov/authorities/names/n42018574 | |
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