Federal Income Taxation of Partners And Partnerships in a Nutshell (Nutshell Series)
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Federal Income Taxation of Partners And Partnerships in a Nutshell (Nutshell Series)
Reliable source on the federal income taxation of partners and partnerships. Text contains an authoritative summary on the organization, tax accounting, allocations, distributions, and liabilities of a partnership. Also discusses subjects such as contributed property, partner-partnership transactions, transferring interests, and what happens when a partner retires.