partnership taxation an application approach second edition

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Partnership Taxation

Author : Joni Larson
ISBN : 1611632722
Genre : Law
File Size : 65. 38 MB
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This textbook breaks the complex world of partnership taxation into manageable groupings. Within each group the topics are presented in an organized and easy-to-follow manner. Each topic covered includes numerous examples and practice tips and raises questions about the actual application of specific rules. At the end of each grouping, students are encouraged to bridge the gap between the technical rules and real-life application by applying the rules to a comprehensive fact pattern. The second edition incorporates the latest information on the treatment of start up expenses, the special allocation rules, and qualified joint ventures. It also includes a series of practitioner checklists.

Mastering Partnership Taxation

Author : Stuart Lazar
ISBN : 1594608652
Genre : Law
File Size : 58. 54 MB
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Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered.Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the “check the box” regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.This book is part of the Carolina Academic Press Mastering Series edited by Russell L. Weaver, University of Louisville School of Law.

Partnership Taxation

Author : George K. Yin
ISBN : 9781454879596
Genre : Law
File Size : 78. 37 MB
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Partnership Taxation, Third Edition is a concise, tightly-edited casebook, written by Distinguished Professor of Law and Taxation George K. Yin, and Richard B. Stephens Eminent Scholar in Taxation at the University of Florida Levin College of Law Karen C. Burke, that focuses on core principles and policies so that students can learn the major patterns and themes of partnership taxation. Key Features of the New Edition: • Economic substance doctrine guidance and partnership audit rules enacted in 2015 • Proposed regulations implementing section 704(c)(1)(C) for contributed built-in loss property • Final regulations under section 706 when partners’ interests vary during the year • Proposed regulations under sections 707 and 752 on disguised sales, fee waivers, and sharing of partnership liabilities • Proposed regulations under section 751(b) addressing shifts in ordinary income

Taxation Of U S Investment Partnerships And Hedge Funds

Author : Navendu P. Vasavada
ISBN : 0470642580
Genre : Business & Economics
File Size : 89. 55 MB
Format : PDF
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A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.

Partnership Taxation

Author : Richard M. Lipton
ISBN : 9780769849034
Genre : Partnership
File Size : 39. 37 MB
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Understanding Partnership And Llc Taxation

Author : Jerold A. Friedland
ISBN : 9781422490914
Genre : Partnership
File Size : 65. 51 MB
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Partnership Income Taxation

Author : Alan Gunn
ISBN : STANFORD:36105062038430
Genre : Business & Economics
File Size : 59. 79 MB
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United States International Taxation

Author : Allison Christians
ISBN : 9781422480311
Genre : Aliens
File Size : 74. 68 MB
Format : PDF
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This title is one of six releases from the LexisNexis Graduate Tax Series. United States International Taxation embodies the dual goals established for the LexisNexis Graduate Tax Series: to provide graduate tax students with a solid foundation in the applicable rules and to enhance their skills in reading and applying complex statutes and regulations. To this end, the text relies very little on the often-times laborious analysis of cases and other sources that are secondary to the Code and the regulations. Instead, each chapter provides an overview of the substantive content, with emphasis on important issues that are not apparent from the language of the Code and regulations. This book contains teaching materials for law school courses in the United States federal income taxation of persons engaged in cross- border activities and transactions. It contains 21 separate Units that address fundamental concepts of residency and source, the taxation of United States persons (citizens, residents, and domestic corporations) on their activities within the United States, and the safeguard rules in place to curtail potentially abusive tax avoidance in the international context.

The Logic Of Subchapter K

Author : Laura E. Cunningham
ISBN : 0314199853
Genre : Law
File Size : 78. 71 MB
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This product is designed to guide students through the conceptual framework of subchapter K. 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. It 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. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.

Problems And Solutions In Partnership Tax

Author : Joni Larson
ISBN : 1611634911
Genre : Law
File Size : 70. 26 MB
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The theory behind the ''flow-through'' tax treatment given partnerships is relatively straight forward -- the partnership files an information return (paying no tax) and all partnership items are allocated among and reported by the partners on their individual income tax returns (and they pay the associated tax). However, the rules that govern how the items are allocated are complex, layered, and intricate. In addition, there are related rules, such as those for the determination of basis, how to tax sales of partnership interests, and how to treat the distribution of cash or property from the partnership. Often, the best way to understand how complex rules work and the results they are intended to bring about are seen best through examples of application of the rules. Problems and Solutions in Partnership Tax does just that; it provides numerous examples of how the rules for partnerships are applied. It begins with the most basic, such as the rules governing the contribution of property to a partnership, selection of the taxable year, and computation of partnership taxable income. It also covers the more complex rules, such as those governing special allocations of recourse deductions, allocation of recourse liabilities, allocation of nonrecourse deductions, allocation of nonrecourse liabilities, and disproportionate distributions. Throughout, the examples are keyed to the partnership balance sheet, showing the effect the applicable rule has on the relationship of the partners to the partnership and the partners to each other. This book is a great resource for anyone practicing partnership taxation.

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