Partnership income taxation /
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| Author / Creator: | Gunn, Alan, 1940- |
|---|---|
| Imprint: | Westbury, N.Y. : Foundation Press, 1991. |
| Description: | xii, 159 p. ; 25 cm. |
| Language: | English |
| Series: | University textbook series. |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/1722745 |
Table of Contents:
- Pass-through principle of partnership taxation
- Introduction to partnership debt
- Contributions to partnerships
- Allocations of partnership income, deductions, and credits, an introduction
- Assignments of income and related matters
- Transactions between partnerships and their partners
- Sales of partnership interests
- Partnership distributions, an introduction
- Distributions subject to section 751(b)
- Payments to retiring partners, section 736 and related problems
- Basis adjustments under section 734
- Death of a partner
- What is a partnership?