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Author:   Ryan Pace
Publisher:   Kendall/Hunt Publishing Co ,U.S.
Imprint:   Kendall/Hunt Publishing Co ,U.S.
Edition:   Third Edition
Dimensions:   Width: 21.60cm , Height: 1.40cm , Length: 27.90cm
Weight:   0.617kg
ISBN:  

9781524985806

ISBN 10:   1524985805
Pages:   277
Publication Date:   22 March 2019
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Paperback
Publisher's Status:   Active
Availability:   Temporarily unavailable  
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Table of Contents

"About the Author PART I PARTNERSHIP FORMATION Chapter 1 Selecting a Business Entity A. Sole Proprietorship B. General Partnership C. Limited Partnership D. Limited Liability Partnership E. Limited Liability Limited Partnership F. Limited Liability Company G. Corporation H. Tax Treatment of Business Entities under the Check-the-Box Regulations I. Qualified Joint Ventures between Married Persons J. Obtaining an Employer Identification Number (EIN) Chapter 2 Transfer of Property to a Partnership A. Nonrecognition of Gain or Loss B. Partner's Initial Tax Basis in Partnership Interest C. Partner's Holding Period in Partnership Interest D. Partnership's Initial Tax Basis in Partnership Assets E. Special Rules Relating to Character of Property Contributed F. Partnership's Holding Period in Partnership Assets G. A Partner's Capital Account H. Contribution of Depreciable Assets I. Exception to Nonrecognition: ""Investment Companies"" J. Partnership Formation Example Chapter 3 Transfer of Services to a Partnership A. Performing Services in Return for Property in General B. Performing Services in Return for an Interest in the Partnership 1 . Tax Treatment to the Partner 2 . Tax Treatment to the Partnership 3 . Examples C. Special Rule Relating to Substantially Nonvested Profits Interests Received by a Partner in Return for the Performance of Services Chapter 4 Other Partnership Formation Issues A. Taxable Year B. Method of Accounting C. Costs Related to Partnership Formation D. Electing Out of Subchapter K PART II PARTNERSHIP OPERATIONS Chapter 5 Ordinary Business Income and Loss, Separately Stated Items, and Adjustments to Outside Basis A. Pass-Through Nature of a Partnership B. Partnership Ordinary Business Income C. Separately Stated Items D. Nature of Partnership Reporting (IRS Form 1065) E. Adjustments to a Partner's Outside Basis Due to Partnership Operations (Excluding Liabilities) F. Example G. Adjustments to a Partner's Outside Basis Due to Partnership Liabilities H. Partnership Interest Created by Gift Chapter 6 Limitations on Partnership Losses Deductible by Partners A. Outside Basis Limitation B. At-Risk Loss Limitation C. Passive Loss Limitation Chapter 7 Guaranteed Payments and Other Nondistribution Transactions between Partners and the Partnership A. Guaranteed Payments B. Other Nondistribution Transactions between Partners and the Partnership Chapter 8 Allocations Attributable to Built-in Gain or Loss Property A. General Rule Relating to Allocation of Profits and Losses B. Regulatory Allocations Applicable to Pre-contribution Gain or Loss C. Example Chapter 9 Special Allocations, Substantial Economic Effect, and Nonrecourse Deductions A. General Rule Relating to Allocation of Profits and Losses B. Substantial Economic Effect C. Evolution of ""Targeted"" Allocations D. Nonrecourse Deductions PART III DISTRIBUTIONS FROM A PARTNERSHIP TO A PARTNER Chapter 10 Nonliquidating and Liquidating Distributions A. Nonliquidating Distributions B. Liquidating Distributions C. Death or Retirement of a Partner Chapter 11 Disproportionate Distributions, Disguised Sales, and Other Distribution Issues A. Disproportionate Distributions B. Disguised Sales C. Distributions of Contributed Property D. Optional Basis Adjustments to Partnership Assets (Section 754 Election) PART IV SALE OF A PARTNERSHIP INTEREST AND PARTNERSHIP TERMINATIONS Chapter 12 Sale of a Partnership Interest A. Gain or Loss Recognition B. Exception for ""Hot"" Assets C. Buyer's Initial Outside Basis D. Optional Basis Adjustment to Partnership Assets (Section 754 Election) Chapter 13 Partnership Terminations, Mergers, and Divisions A. Partnership Terminations in General B. Partnership Mergers C. Partnership Divisions PART V Miscellaneous Partnership Tax Topics Chapter 14 Miscellaneous Partnership Tax Topics A. Carried Interests B. Reportable Transactions and Material Advisors C. Anti-abuse Rules D. Qualified Business Income Deduction Index"

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