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.

Show other versions (6)

"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...

Full description

Bibliographic Details
Uniform Title:Nutshell series.
Main Author: Burke, Karen C., 1951- (Author)
Language:English
Published: St. Paul, MN : West Academic Publishing, [2020]
Edition:Sixth edition.
Series:Nutshell series.
Subjects:
Partnership > Taxation > United States.
Partnership > Taxation.
United States.
Electronic books.
Examination study guides.
Study guides.
Guides de l'étudiant.
Genre:
Electronic books.
Examination study guides.
Study guides.
Guides de l'étudiant.
Online Access:
Connect to online resource – MSU authorized users (West Academic)
Local Note:
West Academic
Physical Description:1 online resource.
Format: Electronic eBook
Contents:
  • 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.