Fundamentals of Partnership Taxation (University Casebook Series)
Product Description
Fundamentals of Partnership Taxation (University Casebook Series)
- Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining “interest in a limited partnership†for purposes of the § 469 passive loss limitations.
- A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members.
- New author’s text discussing series LLCs and partnership debt-for-equity exchanges.
- Revised text on special allocations under § 704(b) with a new section on target allocations.
- An update on the partnership “carried interest†controversy and prospects for future legislation.
- Pruning of dated materials and some technical minutia, and more tightly edited cases, notes and problems.
Technical Specifications
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