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Logic of Subchapter K: A Conceptual Guide to Tax of Partnerships (American Casebook Series)

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Edition: 4th ed., 2011
Author(s): Cunningham, Cunningham


SKU: 93926



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Product Description

The material in this Logic of Subchapter K: A Conceptual Guide to Tax of Partnerships casebook avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

Table of Contents includes:
Choice of Entity: What is a Partnership for Tax Purposes?;
Partnership Formation: The Basics;
Partnership Operations: The Basics;
Financial Accounting and Maintenance of Capital Accounts;
Partnership Allocations: Substantial Economic Effect;
The Allocation of Nonrecourse Deductions;
Contributions of Property: Section 704(c) and Section 704(c) Principles;
Partnership Liabilities;
Transactions (Other than Sales) Between a Partnership and Its Partners;
The Sale of a Partnership Interest;
Distributions-The Basics;
Optional Basis Adjustment;
Disproportionate Distributions;
Retirement and Death of a Partner;'
Disguised Sales and Exchanges;
The Partnership Anti-Abuse Rules.


Condition New
Shipping Availability This item ships within the next business day.
Heavy No
Format Paperback
Author Cunningham, Cunningham
ISBN 9780314199850
Edition 4th ed., 2011
Publisher West