[T] he transaction in issue is in part a sale, but is not governed by section 707(a) because the sale occurred ... JWC had attempted to sell the McDonald properties outright for about 2 years before its transaction with Metropolitan.
... York University School of Law Peter and Kirsten Bedford Senior Fellow The Hoover Institution Senior Lecturer in Law The University of Chicago Ronald J. Gilson Charles J. Meyers Professor of Law and Business Stanford University Marc ...
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A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of partnership taxation.
The new Eighth Edition is a revision of every chapter in the Seventh Edition with updated discussion and comprehensive explanations of all aspects of partnership taxation including family partnerships, limited liability companies, ...
Culbertson , 337 U.S. 733 , 742 ( 1949 ) for determining the existence of a partnership , held that : [ t ] he merger of partnerships , followed by [ taxpayer's ] withdrawal from a “ merged " partnership , as described in the agreements ...
Partnership Taxation
The book provides an Introduction to the federal income taxation of partners and partnerships.
The text is now suitable for both a "basic" partnership tax course (if partnership tax can ever be thought of as basic), as well as an "advanced" partnership tax course. The Teacher's Manual provides suggested syllabi for both courses.
Partnership Taxation
The second edition incorporates the latest information on the treatment of start up expenses, the special allocation rules, and qualified joint ventures. It also includes a series of practitioner checklists.
Partnership taxation
Ultimately, after studying this text, the reader should have a valuable understanding of the taxation of partnerships and partners.
Partnership Taxation: Cases, materials, and problems
The text will also serve students well in their tax practices. It is current through early 2017. Further, the text is regularly supplemented with updates.
To view or download the 2023 Supplement for this book, click here. Partnership Taxation is a textbook designed for graduate tax students and advanced law and accounting students, as well as lawyers and accountants.
Partnership Taxation