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Fundamentals of Partnership Taxation (University Casebook Series)

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Edition: 9th ed., 2012
Author(s): Schwarz, Lathrope


SKU: 95006



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Product Description

The Fundamentals of Partnership Taxation law school casebook teaches the essentials of partnership taxation while updating students on changes resulting from significant amendments to Subchapter K made by the Taxpayer Relief Act of 1997. It also includes in-depth discussion of S corporations and significant changes made by the Small Business and Job Protection Act of 1996. This casebook includes:
Discussion of the final "check-the-box" classification regulations;
New basis allocations rules for distributed property;
Repeal of the "substantially appreciated" inventory requirement for purposes of sales and exchanges of partnership interests;
New rules on closing the taxable year on death of a partner;
Simplified pass-through regime for "large partnerships";
Final partnership anti-abuse regulation;
Final regulations on mixing bowl transactions, partnership terminations, and proposed regulations on allocations of depreciation recapture income.


Condition New
Shipping Availability This item ships within the next business day.
Heavy No
Format Hardcover
Author Schwarz, Lathrope
ISBN 9781609300692
Edition 9th ed., 2012
Publisher West