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Fundamentals of Partnership Taxation (University Casebook Series)

Fundamentals of Partnership Taxation (University Casebook Series)
The ninth edition of this leading casebook continues the long tradition of teaching the â€œfundamentalsâ€ of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include:
- Coverage of all significant developments since the last edition, including proposed regulations interpreting the Â§ 706 varying interest rule and defining â€œinterest in a limited partnershipâ€ for purposes of the Â§ 469 passive loss limitations.
- A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members.
- New authorâ€™s text discussing series LLCs and partnership debt-for-equity exchanges.
- Revised text on special allocations under Â§ 704(b) with a new section on target allocations.
- An update on the partnership â€œcarried interestâ€ controversy and prospects for future legislation.
- Pruning of dated materials and some technical minutia, and more tightly edited cases, notes and problems.
Country USA
Brand Foundation Press
Manufacturer Foundation Press
Binding Hardcover
ReleaseDate 2012-05-31
UnitCount 1
EANs 9781609300692

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