Partnerships And S Corporations
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Partnerships And S Corporations
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Author : Keith Preston
language : en
Publisher: Gazelle Book Services, Limited
Release Date : 2014-01-01
Partnerships And S Corporations written by Keith Preston and has been published by Gazelle Book Services, Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-01 with LAW categories.
Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better identify partnerships and S corporations to consider examining. This book also analyzes individual tax return data to determine who earns pass-through business income and bears the burden of taxes on that income.
Practical Guide To Partnerships And Llcs
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Author : Robert Ricketts
language : en
Publisher: CCH
Release Date : 2007-02
Practical Guide To Partnerships And Llcs written by Robert Ricketts and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02 with Business & Economics categories.
Practical Guide to Partnerships and LLCs (3rd Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.
Partnerships And S Corporations
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Author : James R. White
language : en
Publisher:
Release Date : 2014-07-22
Partnerships And S Corporations written by James R. White and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-22 with categories.
Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This report assessed the Internal Revenue Service's (IRS's) efforts to ensure compliance by partnerships and S corporations. It (1) describes what is known about misreporting of flow-through income; (2) assesses how much misreporting IRS identifies; and (3) analyzes possible improvements in IRS's use of data to better identify partnerships and S corporations to consider examining. Tables and figures. This is a print on demand report.
Partnerships And S Corporations Irs Needs To Improve Information To Address Tax Noncompliance
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Author : U.s. Government Accountability Office
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2017-07-28
Partnerships And S Corporations Irs Needs To Improve Information To Address Tax Noncompliance written by U.s. Government Accountability Office and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-28 with categories.
" Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. GAO was asked to assess IRS's efforts to ensure compliance by partnerships and S corporations. This report (1) describes what is known about misreporting of flow-through income, (2) assesses how much misreporting IRS identifies, and (3) analyzes possible improvements in IRS's use of data to better identify partnerships and S corporations to consider examining. Comparing partnership, S corporation, and other entities' examination results, GAO analyzed 2003-2012 IRS data and evaluated possible improvement ideas stemming, in part, from prior GAO work, for how IRS identifies examination workload. "
Federal Income Taxation Of Partnerships And S Corporations
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Author : Paul R. McDaniel
language : en
Publisher:
Release Date : 1997
Federal Income Taxation Of Partnerships And S Corporations written by Paul R. McDaniel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business & Economics categories.
Federal Income Taxation Of Partnerships And S Corporations Supplement
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Author : Paul R. McDaniel
language : en
Publisher: Foundation Press
Release Date : 2011-08-08
Federal Income Taxation Of Partnerships And S Corporations Supplement written by Paul R. McDaniel and has been published by Foundation Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-08 with categories.
This 2011 supplement updates the casebook, which provides detailed information on federal income taxation of partnerships and S corporations. The casebook provides the tools for fast, easy, on-point research and includes selected cases designed to illustrate the development of taxation of partnerships and S corporations.
Practical Guide To Partnerships Llcs And S Corporations 12th Edition
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Author : Robert Ricketts
language : en
Publisher:
Release Date : 2021-08-16
Practical Guide To Partnerships Llcs And S Corporations 12th Edition written by Robert Ricketts and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-16 with categories.
Practical Guide to Partnerships and LLCs (12th Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice.
Federal Income Taxation Of Partnerships And S Corporations
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Author : Paul R. McDaniel
language : en
Publisher: West Publishing Company
Release Date : 1999
Federal Income Taxation Of Partnerships And S Corporations written by Paul R. McDaniel and has been published by West Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
Practical Guide To Partnerships Llcs And S Corporations 13th Edition
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Author : Robert Ricketts
language : en
Publisher:
Release Date : 2022-08-14
Practical Guide To Partnerships Llcs And S Corporations 13th Edition written by Robert Ricketts and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-14 with categories.
Practical Guide to Partnerships and LLCs (10th Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: - partnership basis adjustments - transfers to partnerships of property with built-in losses - sale of an interest in a partnership with built-in loss property - disproportionate distributions from partnerships with built-in loss property - expensing and amortization of partnership organizational expenses - partnership treatment of the deduction for domestic production activities - recognition of cancellation-of-indebtedness income, and more In six parts, Practical Guide to Partnerships and LLCs covers the critical aspects of this complicated area, with individual parts focusing on partnership characteristics, funding, taxation of operations, partner's share of partnership debt, disposition of partnership interest, and distributions. From choice-of-entity considerations to sales and liquidations, the entire breadth of partnership and LLC taxation is covered. Special attention is given throughout to the complex inter-workings of rules that bind, tax and control these entity operations. In the book's first part focused on preliminary considerations, the basic underpinnings are presented covering key areas such as the check the box rules, anti-abuse rules, investment joint venture rules, the application of partnership taxation to LLCs, liability issues, passive loss limitations, audit issues, self-employment taxes, IRS classification, tax year and accounting method selection, and much more. The second part of Practical Guide to Partnerships and LLCs looks at property contributions and disguised sales, transactions between partner and partnership, and formation and start-up expenses. A special summary table for the tax treatment of pre-opening expenses is included. Next, the central core of the book explains the taxation of operations including partnership income rules, the pass-through concept, and the partner's share of income and debt. Specific rules, reporting and compliance issues are thoroughly addressed. Form 1065 and schedules L, M-1, M-2, K and K-1 are also explained. Part four covers partner's share of partnership debt, while disposition of a partnership interest is the subject of the fifth part of Practical Guide to Partnerships and LLCs. This section covers the amount and character of the seller's gain or loss, sales of partnership interest when the partnership holds ordinary income property and the effect of sale of partnership interest on the partnership. The final part covers distributions, including nonliquidating, liquidating, special distribution exceptions, and disproportionate distributions. This section also includes coverage of the death or retirement of a general partner and special rules for service partnerships. The detailed and substantial coverage in the text is enhanced by the abundant illustrations and special aids to understanding, such as flowcharts, offered throughout. Practical Guide to Partnerships and LLCs will be a great resource all tax practitioners, students and those interested in developing their knowledge of partnerhip and LLC taxation..
Pass Through Entity Tax Digest
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Author : Bruce A. Furst
language : en
Publisher: Warren Gorham & Lamont
Release Date : 1995
Pass Through Entity Tax Digest written by Bruce A. Furst and has been published by Warren Gorham & Lamont this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.