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OverviewA 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. Full Product DetailsAuthor: George K Yin , Karen C Burke , Karen C BurkePublisher: Aspen Publishers Inc.,U.S. Imprint: Aspen Publishers Inc.,U.S. Edition: 2nd ed. Dimensions: Width: 19.60cm , Height: 3.30cm , Length: 25.90cm Weight: 0.975kg ISBN: 9781454825050ISBN 10: 1454825057 Pages: 440 Publication Date: 01 June 2013 Audience: General/trade , General Format: Hardback Publisher's Status: Active Availability: In stock  We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |
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