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Taxation Of Limited Partnership Rollups
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Author :United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation Publisher : ISBN 13 : Total Pages :92 pages Book Rating :4.F/5 ( download)
Book Synopsis Taxation of Limited Partnership Rollups by : United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation
Download or read book Taxation of Limited Partnership Rollups written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation and published by . This book was released on 1991 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Master Limited Partnerships by : Law & Business, inc
Download or read book Master Limited Partnerships written by Law & Business, inc and published by . This book was released on 1987 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of Master Limited Partnerships by : United States. Congress. Joint Committee on Taxation
Download or read book Taxation of Master Limited Partnerships written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1987 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation Publisher : ISBN 13 : Total Pages :88 pages Book Rating :4.0/5 ( download)
Book Synopsis Taxation of Limited Partnership Rollups by : United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation
Download or read book Taxation of Limited Partnership Rollups written by United States. Congress. Senate. Committee on Finance. Subcommittee on Energy and Agricultural Taxation and published by . This book was released on 1991 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Publisher : ISBN 13 : Total Pages :320 pages Book Rating :4.F/5 ( download)
Book Synopsis Master Limited Partnerships by : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management
Download or read book Master Limited Partnerships written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and published by . This book was released on 1988 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Treatment of Master Limited Partnerships by :
Download or read book Tax Treatment of Master Limited Partnerships written by and published by . This book was released on 1987 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Joint Committee on Internal Revenue Taxation Publisher : ISBN 13 : Total Pages :20 pages Book Rating :4.:/5 (327 download)
Book Synopsis Tax Shelters, Use of Limited Partnerships, Etc by : United States. Congress. Joint Committee on Internal Revenue Taxation
Download or read book Tax Shelters, Use of Limited Partnerships, Etc written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1975 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis U.S. Taxation of Partnerships: Advanced Topics by : Felix Lessambo
Download or read book U.S. Taxation of Partnerships: Advanced Topics written by Felix Lessambo and published by Kluwer Law International B.V.. This book was released on 2021-05-21 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the number of businesses registered as partnerships continues to grow in the United States (U.S.)—there are now more than seven million—it is imperative for parties with business interests in the country to be fully informed of the challenges pertaining to this sui generis form of business and its intricate body of tax law. In an illustrative manner not covered by other books on the subject, this invaluable guide discusses, analyzes, dissects, and helps resolve issues arising in such contexts as accounting methods, anti-abuse rules, liabilities, dissolutions, mergers, and bankruptcy, with expert guidance on preparing partnership financial statements. With numerous boxed examples and references to important court cases, the author thoroughly describes such topics as the following: types of partnerships (LP, LLP, LLC, PTP); the two concepts of partnerships; partnership formation; transactions between partnership and partners; allocation of revenues among partners; the partnership taxable year; base erosion and anti-abuse tax (BEAT); centralized partnership audit regime; recourse and nonrecourse liabilities; and special tax rules for publicly traded partnerships (PTPs). Key abstract concepts are explained in a down-to-earth way, and all formal requirements—filing the partnership tax return (Form 1065), reporting, preparing for an audit, and so on—are clearly illustrated with examples. As the first book to describe the economics of partnerships in a concise and comprehensive manner, this book provides a reliable and authoritative overview of the complexities of U.S. partnership taxation and expounds the relevant rules in accessible language. It will be warmly welcomed by tax law practitioners, members of international and U.S. tax law associations, tax academics, and the international business communities with interests in the U.S.
Download or read book Partnership Taxation written by Ryan Pace and published by Kendall/Hunt Publishing Company. This book was released on 2019-03-19 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation Essentials of LLCs and Partnerships by : Larry Tunnell
Download or read book Taxation Essentials of LLCs and Partnerships written by Larry Tunnell and published by John Wiley & Sons. This book was released on 2020-05-07 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book helps addresses the tax consequences of the most common transactions engaged in by limited liability corporations (LLCs)and partnerships. You will develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, as well as gain an explanation of the tax consequences associated with issues most frequently confronted by tax practitioners. Topics covered include: basic tax structure of partnerships and LLCs; electing to be taxed as a partnership: "check-the-box" rules; tax consequences of partnership or LLC formation; partnership distributions; compensatory payments to partners; at-risk and passive activity limits; profit and loss allocations: general rules and restrictions; and reporting taxable income for partnerships and LLCs.
Book Synopsis Understanding Partnership and LLC Taxation by : Jerold A. Friedland
Download or read book Understanding Partnership and LLC Taxation written by Jerold A. Friedland and published by . This book was released on 2000 with total page 652 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wealth Planning with Family Limited Partnerships and Limited Liability Companies by : Louis A. Mezzullo
Download or read book Wealth Planning with Family Limited Partnerships and Limited Liability Companies written by Louis A. Mezzullo and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ...covers the following topics: Income and transfer tax considerations and nontax considerations relating to the formation, operation and termination of family limited partnerships and limited liability companies (LLCs); The goals of family members in establishing limited partnerships and LLCs; The various techniques available for reducing or eliminating transfer taxes, and the income tax rules pertaining to the recognition of an entity as a partnership for federal income tax purposes; Valuation issues, including the various discounts or premiums that may apply to transfers of interests in limited partnerships and LLCs and the special valuation rules under Chapter 14 as they apply to family limited partnerships and LLCs; The validity of a partnership or LLC formed for the purpose of holding marketable securities and the Internal Revenue Service's challenges to valuation discounts; The availability of the annual exclusion for transfers of interests in family limited partnerships and LLCs and the potential inclusion of transferred interests in the transferor's estate; The issues involved in choosing the appropriate entity for holding family assets, including marketable securities, real estate, and operating businesses with a detailed discussion of the desired characteristics of the family business entity; The issues involved in forming and liquidating the entity, including the potential application of the anti-abuse regulation under the partnership rules, tax-free formation treatment, and classification of the entity for federal tax purposes; The issues that should be considered when drafting the limited partnership agreement or operating agreement; The business and other nontax reasons for a family to use a limited partnership or LLC to hold family investments and operating businesses.
Author :United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures Publisher : ISBN 13 : Total Pages :420 pages Book Rating :4.F/5 ( download)
Book Synopsis Master Limited Partnerships by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Download or read book Master Limited Partnerships written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1988 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities Publisher : ISBN 13 : Total Pages :184 pages Book Rating :4.0/5 ( download)
Book Synopsis Limited Partnership Reorganizations, Or "rollups" by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Download or read book Limited Partnership Reorganizations, Or "rollups" written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by . This book was released on 1991 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities Publisher : ISBN 13 : Total Pages :114 pages Book Rating :4.0/5 ( download)
Book Synopsis Limited Partnership Rollup Reform Act of 1993--S. 424 by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Download or read book Limited Partnership Rollup Reform Act of 1993--S. 424 written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by . This book was released on 1993 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Partnership Taxation by : Arthur B. Willis
Download or read book Partnership Taxation written by Arthur B. Willis and published by McGraw-Hill Companies. This book was released on 1981 with total page 884 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Advanced Tax Strategies for LLCs and Partnerships by : Larry Tunnell
Download or read book Advanced Tax Strategies for LLCs and Partnerships written by Larry Tunnell and published by John Wiley & Sons. This book was released on 2018-03-13 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: What works best for clients? Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps. This title offers a review of distinct advantages of these entities coupled with an examination of the risk members and partners face if they do not have a solid tax plan to minimize their exposure. In addition, the authors explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics. This book prepares the reader to do the following: Analyze a partnership or LLC agreement to determine whether any special allocations in the agreement will be allowed under Code Section 704(b) Identify the potential economic consequences of special allocations to a partner or LLC member Identify the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account Recognize the relationship between partnership and LLC allocations of profit and loss and the allocation of the risks and rewards of entity operations Distinguish between the requirements for substantiality and those for economic effect under the regulations Distinguish between "book" allocations required under Section 704(b) and "tax" allocations required under Section 704(c) Recognize the three methods described in the Section 704(c) regulations to make special allocations with respect to contributed property Determine when a non-contributing partner or LLC member will or will not be protected by required allocations under Section 704(c) Calculate the gain that can result from reallocation of liabilities when a partner joins a partnership Calculate a partner's or member's share of recourse liabilities of a partnership or LLC Distinguish between recourse and nonrecourse liabilities of a partnership or LLC Analyze the impact of a partner or LLC member's guarantee of a recourse or nonrecourse liability of the entity Recognize when to treat a liability as a recognized versus contingent liability and understand how to account for partnership or LLC contingent liabilities Calculate the basis of each property received by a partner receiving multiple properties in a liquidating vs. non-liquidating distribution from a partnership or LLC Recognize which properties will receive a step-up or step-down in basis when multiple properties are received from a partnership or LLC Allocate basis increases or decreases among multiple properties for federal income tax purposes Determine when an Internal Revenue code (IRC) Section 754 election will allow a partnership or LLC to adjust its basis in its assets Allocate required basis adjustments among partnership or LLC assets Determine the tax consequences associated with the sale of a partner's or member's interest in a partnership or LLC Recognize how using the installment method to account for the sale of a partnership interest will affect how the partner will report his or her gain on the sale Recognize when the sale of an interest in a partnership will trigger a technical termination of the partnership Determine the tax basis and holding period of assets owned by the partnership following a technical termination Determine the tax consequences associated with subsequent dispositions of built-in gain or loss assets following a technical termination
