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Partnership Taxation

$109.47 Out of stock

Edition: 2nd ed., 2013
Author(s): Yin, Burke


SKU: 93389U



List Price: $210.00

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Product Description

Concise and tightly-edited, Partnership Taxation emphasizes core principles and policies to elucidate the themes and patterns of partnership taxation. Providing succinct explanations where needed, authors Yin and Burke encourage students to learn the law from the basic source material—the Code and regulations.

Partnership Taxation features:

a consistent focus on core principles and policies
fully up-to-date coverage of partnership liabilities, transfers of compensatory partnership interests, mandatory basis adjustments, the look-through approach to sales of partnership interests, and the partnership anti-abuse rules
concisely edited cases and notes for a manageable overall length
questions, examples, and problems that lead students through complex material
a logical organization that bridges conceptual coverage between introductory and more advanced tax courses
a building-block approach that presents transactions with graduating levels of difficulty

Homing in on the basic sources, theory, and policy of partnership taxation, Yin and Burke offer a precise balance of judicious editing and effective pedagogy.

Table of Contents includes:

Chapter 1. Introduction to Partnership Taxation
Chapter 2. The Passthrough System
Chapter 3. Introduction to Partnership Accounting
Chapter 4. Partnership Allocations: General Rules
Chapter 5. Partnership Allocations: Nonrecourse Deductions
Chapter 6. Partnership Allocations: Special Anti-Income Shifting Rules
Chapter 7. Sales of Partnership Interests
Chapter 8. Property Contributions and Distributions
Chapter 9. Recharacterizing Partnership Contributions, Distributions, and Sales
Chapter 10. Compensating Partners for Services or the Use of Property
Chapter 11. Termination of Partnership Interests and Partnerships
Chapter 12. The Partnership Anti-Abuse Regulation


Condition Used
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Heavy No
Format Hardcover
Author Yin, Burke
ISBN 9781454825050
Edition 2nd ed., 2013
Publisher Aspen Publishing