Partnership Taxation
- ISBN-10
- 1454836814
- ISBN-13
- 9781454836810
- Series
- Partnership Taxation
- Category
- Law
- Pages
- 440
- Language
- English
- Published
- 2013-06-26
- Publisher
- Wolters Kluwer
- Authors
- George K. Yin, Karen C. Burke
Description
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of partnership taxation. Completely-up-to date in organizational structure and text to fully integrate current developments relating to 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. Includes expanded discussion of the economic substance doctrine, target allocations, series entities, definition of a limited partner interest, the new tax on net investment income, disguised sales, and debt-equity exchanges; also includes recent shelter cases, an overview of the TEFRA partnership audit rules, and legislative changes made in January 2013.
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