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Partnership Taxation

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Edition: 3rd ed., 2012
Author(s): Lipton, Carman, Fassler, et al


SKU: 94194



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Product Description

Partnership Taxation contains a thorough discussion of the rules of partnership taxation—when a partnership exists, the tax treatment of contributions to a partnership, the basis of partnership assets and interests in a partnership, how income is allocated to the partners, the tax treatment of distributions, the consequences of partnership liabilities, partnership mergers, the retirement of a partner and dissolution of the partnership. There is also significant attention paid to the numerous “anti-abuse” rules that have been adopted by Congress and the IRS over the past several decades, including the disguised sale rules, the treatment of “mixing-bowl” transactions, the complex rules to prevent basis abuse, and the overriding “partnership anti-abuse regulations” adopted by the IRS. In addition, this book explores one of the fundamental questions which always arises in partnership taxation—is a partnership to be treated as a separate taxable entity or an aggregate of its partners. The tension between entity and aggregate treatment of a partnership is one of the recurring issues in determining the tax consequences of partnership transactions.


Condition New
Shipping Availability This item ships within the next business day.
Heavy No
Format Hardcover
Author Lipton, Carman, Fassler, et al
ISBN 9780769849034
Edition 3rd ed., 2012
Publisher LexisNexis/Matthew Bender