Partnership Taxation

by George K. Yin, Karen C. Burke

Overview

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
• a comprehensive Teacher’s Manual*

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, along with a thorough Teacher’s Manual*.

*A Teacher’s Manual may be available for this book. Teacher’s Manuals are a professional courtesy offered to professors only. For more information or to request a copy, please contact Aspen Publishers at 800-950-5259 or [e-mail].

Product Details

ISBN-13:	9780735526327
Publisher:	Wolters Kluwer Law & Business
Publication date:	05/28/2009
Edition description:	Older Edition
Pages:	392
Product dimensions:	7.80(w) x 10.20(h) x 1.20(d)

Table of Contents

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