Partnership taxation /

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Bibliographic Details
Author / Creator:Willis, Arthur B.
Edition:6th ed.-
Imprint:Boston, MA : Warren, Gorham & Lamont, c1997- c2016.
Description:2 v. (loose-leaf) ; 26 cm.
Language:English
Subject:
Format: Print Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/5579750
Hidden Bibliographic Details
Other authors / contributors:Pennell, John S., 1916-
Postlewaite, Philip F., 1945-
ISBN:079132981X (loose-leaf)
0791330435 (teacher's manual)
Notes:Rev. ed. of: 5th ed. Colorado Springs, Colo. : Shepard's/McGraw-Hill, c1994- (Tax and estate planning series).
Includes bibliographical references and index.
Table of Contents:
  • General concepts of partnership taxation
  • The family partnership
  • Limited partnerships/limited liability companies
  • Forming the partnership: expenses of formation; contributions of property; contributions of services
  • Partner's basis for partnership interest
  • Partnership liabilities
  • At risk limitation on deduction of partnership loss
  • Passive activity losses
  • Operating the partnership
  • Partner's distributive shares
  • Transactions between partners and partnerships
  • Sale, exchange, or other disposition of partnership interest
  • Distribution of partnership property not involving changes in proportionate interests in partnership "hot assets"
  • Distributions of partnership property that change proportionate interests in partnership "hot assets"
  • Section 736 payments to retiring partner or to successor of deceased partner
  • Termination of a partnership
  • Death of a partner
  • The professional partnership
  • Tax shelters
  • Partnership level audit
  • International partnerships
  • Preparing partnership agreements.