Fundamentals Of Partnership Taxation Supplement
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Fundamentals Of Partnership Taxation Supplement
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Author : Lind
language : en
Publisher: Foundation Press
Release Date : 2000-08-01
Fundamentals Of Partnership Taxation Supplement written by Lind and has been published by Foundation Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-08-01 with categories.
Fundamentals Of Partnership Taxation
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Author : Stephen A. Lind
language : en
Publisher: Foundation Press
Release Date : 1993-06
Fundamentals Of Partnership Taxation written by Stephen A. Lind and has been published by Foundation Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-06 with categories.
Fundamentals Of Partnership Taxation
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Author : Stephen A. Lind
language : en
Publisher:
Release Date : 1997-07
Fundamentals Of Partnership Taxation written by Stephen A. Lind and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-07 with categories.
1993 Supplement To Cases And Materials On Fundamentals Of Partnership Taxation Third Edition
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Author : Stephen A. Lind
language : en
Publisher:
Release Date : 1993
1993 Supplement To Cases And Materials On Fundamentals Of Partnership Taxation Third Edition written by Stephen A. Lind and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Partnership categories.
Cases And Materials On Fundamentals Of Partnership Taxation Supplement
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Author : Stephen A. Lind
language : en
Publisher:
Release Date : 1993
Cases And Materials On Fundamentals Of Partnership Taxation Supplement written by Stephen A. Lind and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with categories.
1996 Supplement To Cases And Materials On Fundamentals Of Partnership Taxation
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Author : Stephen A. Lind
language : en
Publisher: Foundation Press
Release Date : 1996-07
1996 Supplement To Cases And Materials On Fundamentals Of Partnership Taxation written by Stephen A. Lind and has been published by Foundation Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-07 with categories.
Fundamentals Of Partnership Taxation
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Author : STEPHEN. LATHROPE SCHWARZ (DANIEL J.. HELLWIG, BRANT J.)
language : en
Publisher: Foundation Press
Release Date : 2019-06-24
Fundamentals Of Partnership Taxation written by STEPHEN. LATHROPE SCHWARZ (DANIEL J.. HELLWIG, BRANT J.) and has been published by Foundation Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-24 with categories.
The Eleventh Edition of this widely used casebook continues its long tradition of teaching the "fundamentals" of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich and well edited mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Eleventh Edition are: The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations, and includes a new problem set. The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations. The three-year long-term holding period required by § 1061 for capital gains allocable to service partners with carried interests. Final, temporary and proposed regulations on partnership liabilities and the special treatment of bottom dollar payment obligations. New limitations in § 461(l) on excess business losses. Technical changes to Subchapter K, including the expanded definition of "substantial built-in loss" under § 743(b) and repeal of the technical termination rule in § 708. S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.
Partnership Taxation
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Author : George K. Yin
language : en
Publisher: Aspen Publishing
Release Date : 2020-09-15
Partnership Taxation written by George K. Yin and has been published by Aspen Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-15 with Law categories.
In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.
Fundamentals Of Partnership Taxation
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Author :
language : en
Publisher:
Release Date : 1998
Fundamentals Of Partnership Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Partnership categories.
Partnership Taxation
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Author : Richard M. Lipton
language : en
Publisher:
Release Date : 2012
Partnership Taxation written by Richard M. Lipton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Partnership categories.
View or download the free 2016 Online Supplement for this product. Partnership Taxation is one of several releases from the LexisNexis Graduate Tax Series. This book contains a thorough discussion of the rules of partnership taxation -- when a partnership exists, the tax treatment of contributions to a partnership, the basis of partnership assets and interests in a partnership, how income is allocated to the partners, the tax treatment of distributions, the consequences of partnership liabilities, partnership mergers, the retirement of a partner and dissolution of the partnership. There is also significant attention paid to the numerous "anti-abuse" rules that have been adopted by Congress and the IRS over the past several decades, including the disguised sale rules, the treatment of "mixing-bowl" transactions, the complex rules to prevent basis abuse, and the overriding "partnership anti-abuse regulations" adopted by the IRS. In addition, this book explores one of the fundamental questions that always arises in partnership taxation: Is a partnership to be treated as a separate taxable entity or an aggregate of its partners? The tension between entity and aggregate treatment of a partnership is one of the recurring issues in determining the tax consequences of partnership transactions. In addition to bringing the book up-to-date with the latest tax law changes and expansion of several chapters, the Third Edition contains new chapters on family partnerships, the death of a partner, and S corporations. It provides an extended discussion of allocation methods that do not have substantial economic effect, but are designed to be in accordance with the partners' interests in the partnership; series LLCs and their recently proposed regulations are also discussed in detail. The text is now suitable for both a "basic" partnership tax course (if partnership tax can ever be thought of as basic), as well as an "advanced" partnership tax course. The Teacher's Manual provides suggested syllabi for both courses.
