Partnership taxation /
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Author / Creator: | Willis, Arthur B. |
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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 |
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.