Partnership Taxation (Aspen Casebook)

Partnership Taxation (Aspen Casebook)

Product ID: 1454825057 Condition: New

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Product Description

Partnership Taxation (Aspen Casebook)

A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of partnership taxation.

  • Completely-up-to date in organizational structure and text to fully integrate current developments relating to partnership liabilities, transfers of compensatory partnership interests, mandatory basis adjustments, the look-through approach to sales of partnership interests, and the partnership anti-abuse rules.
  • Includes expanded discussion of the economic substance doctrine, target allocations, series entities, definition of a limited partner interest, the new tax on net investment income, disguised sales, and debt-equity exchanges; also includes recent shelter cases, an overview of the TEFRA partnership audit rules, and legislative changes made in January 2013.

Technical Specifications

Country
USA
Manufacturer
Wolters Kluwer Law & Business
Binding
Hardcover
PartNumber
illustrations
Height
10
Length
7.5
Weight
2.2
Width
1.25