U S Taxation Of Partnerships Advanced Topics
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U S Taxation Of Partnerships Advanced Topics
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Author : Felix Lessambo
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-05-21
U S Taxation Of Partnerships Advanced Topics written by Felix Lessambo and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-21 with Law categories.
As the number of businesses registered as partnerships continues to grow in the United States (U.S.)—there are now more than seven million—it is imperative for parties with business interests in the country to be fully informed of the challenges pertaining to this sui generis form of business and its intricate body of tax law. In an illustrative manner not covered by other books on the subject, this invaluable guide discusses, analyzes, dissects, and helps resolve issues arising in such contexts as accounting methods, anti-abuse rules, liabilities, dissolutions, mergers, and bankruptcy, with expert guidance on preparing partnership financial statements. With numerous boxed examples and references to important court cases, the author thoroughly describes such topics as the following: types of partnerships (LP, LLP, LLC, PTP); the two concepts of partnerships; partnership formation; transactions between partnership and partners; allocation of revenues among partners; the partnership taxable year; base erosion and anti-abuse tax (BEAT); centralized partnership audit regime; recourse and nonrecourse liabilities; and special tax rules for publicly traded partnerships (PTPs). Key abstract concepts are explained in a down-to-earth way, and all formal requirements—filing the partnership tax return (Form 1065), reporting, preparing for an audit, and so on—are clearly illustrated with examples. As the first book to describe the economics of partnerships in a concise and comprehensive manner, this book provides a reliable and authoritative overview of the complexities of U.S. partnership taxation and expounds the relevant rules in accessible language. It will be warmly welcomed by tax law practitioners, members of international and U.S. tax law associations, tax academics, and the international business communities with interests in the U.S.
Federal Income Taxation Of Partners And Partnerships In A Nutshell
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Author : Karen C. Burke
language : en
Publisher: West Academic Publishing
Release Date : 2013
Federal Income Taxation Of Partners And Partnerships In A Nutshell written by Karen C. Burke and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Electronic books categories.
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 foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised edition reflects developments through September 2012, including codified economic substance doctrine and penalty provisions; choice of business form and classification of series entities; at-risk and passive loss rules as applied to LLCs and LLPs; partnership debt-equity exchanges and proposed carried interest legislation; new rules on accounting for partner's varying interests in the partnership; and disguised sale transactions and recent tax-shelter decisions.
Partnership Taxation
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Author : RICHARD. LIPTON
language : en
Publisher:
Release Date : 2021-08-19
Partnership Taxation written by RICHARD. LIPTON and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-19 with categories.
Advanced Tax Strategies For Llcs And Partnerships
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Author : Larry Tunnell
language : en
Publisher: John Wiley & Sons
Release Date : 2020-08-04
Advanced Tax Strategies For Llcs And Partnerships written by Larry Tunnell and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-04 with Business & Economics categories.
Are you ready to master the advanced concepts of partnership taxation? Provide your clients with valuable advice and tax planning strategies and gain a working knowledge of the Internal Revenue Code's sophisticated partnership tax rules and regulations. This book takes a deep dive into the complexities of partnership tax law. It includes step-by-step examples to help guide you through the complicated world of advanced partnership and LLC tax law. Some of the many concepts covered in this course include special allocations, liquidating and non-liquidation distributions, property basis calculations under various scenarios, and sales of a partnership interest.
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.
The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. 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.
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.
Partnership Taxation
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Author : Robert R. Wootton
language : en
Publisher:
Release Date : 2016
Partnership Taxation written by Robert R. Wootton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Partnership categories.
The Second Edition of the Exam Pro on Partnership Taxation extends the approach of the original as a partnership tax study guide with questions and answers . Completely revised and updated, it includes lectures and study questions on the deduction for qualified business income under section 199A, the new regulations on allocating partnership recourse debt, and the choice of entity for conducting business and investment activities. New sample exams at the basic, intermediate and advanced levels give you an even better shot to ace your partnership tax exam. The book is designed to help JD and LLM students from the first day of class. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 280 study questions, each with a complete explanation of the right (and wrong) answers. Several of the lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes twelve sample exams (a total of 120 more questions) that, like the lectures, increase in difficulty from basic to advanced, labeled so that students can pick the exams that are right for them and the cours(more...)
Federal Taxation Of Partnerships And Partners
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Author : William S. McKee
language : en
Publisher: Warren Gorham & Lamont
Release Date : 1986
Federal Taxation Of Partnerships And Partners written by William S. McKee 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 1986 with Partnership categories.
Partnership Taxation
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Author : Richard M. Lipton
language : en
Publisher:
Release Date : 2017
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 2017 with Partnership categories.
To view or download the 2021 Supplement to this book, click here. Partnership Taxation is a textbook designed for lawyers, accountants, and advanced law students. It provides a thorough and sophisticated look at the most important area of tax law for closely held businesses operating in the U.S. Classification, formation, operation, and liquidation of partnerships are covered, as are a number of important associated topics. LLCs are the dominant business form for closely held businesses in the US and are typically taxed as partnerships; accordingly, they receive special attention. The authors come from both private practice and academia and have national reputations. Each chapter contains sophisticated questions designed to thoroughly test students' understanding. The text will also serve students well in their tax practices. It is current through early 2017. Further, the text is regularly supplemented with updates.
Partnership Taxation
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Author :
language : en
Publisher:
Release Date : 198?
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 198? with Partnership categories.