Partnership income taxation [electronic resource] / James R. Repetti, William J. Kenealy, S.J. Professor of Law, Boston College Law School; William H. Lyons, Richard H. Larson Professor of Tax Law Emeritus, University of Nebraska College of Law; Charlene D. Luke, Professor University of Florida Levin College of Law.

"[This book] focuses on simple partnerships holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations and presenting background information about practical matters such as how partnerships maintain capital acco...

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