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Fundamentals of Partnership Taxation (University Casebook Series)

$196.95 In stock:

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

9781609300692

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.

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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