Understanding The Taxation Of Partnerships
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Understanding The Taxation Of Partnerships
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Author : Elizabeth Jameson Johnson
language : en
Publisher:
Release Date : 2017
Understanding The Taxation Of Partnerships written by Elizabeth Jameson Johnson 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.
Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. There have been significant developments in the law and administrative practice since the last edition was published. The book has been updated to include: Changes in Canadian domestic law and international tax developments that have affected the use of partnerships in cross-border planning; The partnership anti-deferral rules; Amendments to certain anti-avoidance provisions and introduction of new anti-avoidance rules to address the use of partnerships in certain circumstances; Changes in the law that have affected planning by members of professional partnerships; Recent court cases and administrative developments that have implications for partnerships.
Understanding The Taxation Of Partnerships
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Author : Peter E. McQuillan
language : en
Publisher: Don Mills, Ont. : CCH Canadian
Release Date : 1987
Understanding The Taxation Of Partnerships written by Peter E. McQuillan and has been published by Don Mills, Ont. : CCH Canadian this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Partnership categories.
Understanding The Taxation Of Partnerships
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Author : Jim Thomas
language : en
Publisher: CCH Canadian, Limited
Release Date : 2006
Understanding The Taxation Of Partnerships written by Jim Thomas and has been published by CCH Canadian, Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Partnership categories.
Understanding The Taxation Of Partnerships
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Author : Peter E. McQuillan
language : en
Publisher: Don Mills, Ont. : CCH Canadian
Release Date : 1991
Understanding The Taxation Of Partnerships written by Peter E. McQuillan and has been published by Don Mills, Ont. : CCH Canadian this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Partnership categories.
Understanding The Taxation Of Partnerships
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Author : CCH canadienne limitée
language : en
Publisher: Don Mills, Ont. : CCH Canadian
Release Date : 1982
Understanding The Taxation Of Partnerships written by CCH canadienne limitée and has been published by Don Mills, Ont. : CCH Canadian this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Partnership categories.
Partnership Taxation
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Author : Ryan Pace
language : en
Publisher: Kendall/Hunt Publishing Company
Release Date : 2019-03-19
Partnership Taxation written by Ryan Pace and has been published by Kendall/Hunt Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-19 with categories.
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.
Understanding The Taxation Of Partnerships 1999
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Author : Peter E. McQuillan
language : en
Publisher:
Release Date : 1999-05-01
Understanding The Taxation Of Partnerships 1999 written by Peter E. McQuillan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-05-01 with Partnership categories.
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.
The Logic Of Subchapter K
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Author : Laura E. Cunningham
language : en
Publisher: West Academic Publishing
Release Date : 2006
The Logic Of Subchapter K written by Laura E. Cunningham 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 2006 with Business & Economics categories.
The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.