Understanding partnership and LLC taxation / by Jerold A. Friedland.

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"The fifth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update describe...

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Bibliographic Details
Uniform Title:Understanding series (New York, N.Y.)
Main Author: Friedland, Jerold A. (Author)
Language:English
Published: Durham, North Carolina : Carolina Academic Press, LLC, [2022]
Edition:Fifth edition.
Series:Understanding series (New York, N.Y.)
Subjects:
Partnership > Taxation > Law and legislation > United States.
Private companies > Taxation > Law and legislation > United States.
Partnership > Taxation > Law and legislation.
Private companies > Taxation > Law and legislation.
United States.
Textbooks.
Genre:
Textbooks.
Physical Description:xxii, 659 pages ; 26 cm.
Format: Book
Description
Summary:
"The fifth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update describes recent regulations governing bottom dollar payment obligations, disguised sales of property to or by a partnership, and new rules relating to taxation of foreign partners and partnerships"-- Provided by publisher.
Call Number:KF6452 .F764 2022
Bibliography Note:Includes bibliographical references and index.
ISBN:9781531016623
1531016626