Understanding Partnership and LLC Taxation

Understanding Partnership and LLC Taxation
ISBN-10
1531000819
ISBN-13
9781531000813
Category
Partnership
Pages
583
Language
English
Published
2017
Publisher
Carolina Academic Press LLC
Author
Jerold Friedland

Description

The fourth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update describes recent regulations governing bottom dollar payment obligations, disguised sales of property to or by a partnership, and new rules relating to taxation of foreign partners and partnerships.

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