Fundamentals of Partnership Taxation: Cases and Materials

Fundamentals of Partnership Taxation: Cases and Materials
ISBN-10
1609300696
ISBN-13
9781609300692
Series
Fundamentals of Partnership Taxation
Category
Partnership
Language
English
Published
2012
Publisher
Foundation Press
Authors
Stephen A. Lind, Stephen Schwarz, Daniel J. Lathrope

Description

The ninth edition teaches the fundamentals of a highly complex subject through clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials. Highlights include: Coverage of all significant developments since the last edition, including proposed regulations interpreting the � 706 varying interest rule and defining "interest in a limited partnership" for purposes of the � 469 passive loss limitations A fresh perspective on choice of entity, including employment tax considerations New author's text discussing series LLCs and partnership debt-for-equity exchanges Revised text on special allocations under � 704(b) An update on the partnership "carried interest" controversy Pruning of dated materials and more tightly edited cases, notes and problems

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