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Mastering Partnership Taxation
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Book Synopsis Mastering Partnership Taxation by : Stuart Lazar
Download or read book Mastering Partnership Taxation written by Stuart Lazar and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered. Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the "check the box" regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.
Book Synopsis Partnership Taxation by : George K. Yin
Download or read book Partnership Taxation written by George K. Yin and published by Aspen Publishing. This book was released on 2020-09-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.
Book Synopsis Partnership Taxation by : Richard M. Lipton
Download or read book Partnership Taxation written by Richard M. Lipton and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: View or download the free 2016 Online Supplement for this product. Partnership Taxation is one of several releases from the LexisNexis Graduate Tax Series. This book contains a thorough discussion of the rules of partnership taxation -- when a partnership exists, the tax treatment of contributions to a partnership, the basis of partnership assets and interests in a partnership, how income is allocated to the partners, the tax treatment of distributions, the consequences of partnership liabilities, partnership mergers, the retirement of a partner and dissolution of the partnership. There is also significant attention paid to the numerous "anti-abuse" rules that have been adopted by Congress and the IRS over the past several decades, including the disguised sale rules, the treatment of "mixing-bowl" transactions, the complex rules to prevent basis abuse, and the overriding "partnership anti-abuse regulations" adopted by the IRS. In addition, this book explores one of the fundamental questions that always arises in partnership taxation: Is a partnership to be treated as a separate taxable entity or an aggregate of its partners? The tension between entity and aggregate treatment of a partnership is one of the recurring issues in determining the tax consequences of partnership transactions. In addition to bringing the book up-to-date with the latest tax law changes and expansion of several chapters, the Third Edition contains new chapters on family partnerships, the death of a partner, and S corporations. It provides an extended discussion of allocation methods that do not have substantial economic effect, but are designed to be in accordance with the partners' interests in the partnership; series LLCs and their recently proposed regulations are also discussed in detail. 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.
Book Synopsis Partnership Taxation by : Robert R. Wootton
Download or read book Partnership Taxation written by Robert R. Wootton and published by . This book was released on 2016 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Second Edition of the Exam Pro on Partnership Taxation extends the approach of the original as a partnership tax study guide with questions and answers . Completely revised and updated, it includes lectures and study questions on the deduction for qualified business income under section 199A, the new regulations on allocating partnership recourse debt, and the choice of entity for conducting business and investment activities. New sample exams at the basic, intermediate and advanced levels give you an even better shot to ace your partnership tax exam. The book is designed to help JD and LLM students from the first day of class. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 280 study questions, each with a complete explanation of the right (and wrong) answers. Several of the lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes twelve sample exams (a total of 120 more questions) that, like the lectures, increase in difficulty from basic to advanced, labeled so that students can pick the exams that are right for them and the cours(more...)
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 Partnership Income Taxation by : JAMES R.. LYONS REPETTI (WILLIAM H.. LUKE, CHARLENE D.)
Download or read book Partnership Income Taxation written by JAMES R.. LYONS REPETTI (WILLIAM H.. LUKE, CHARLENE D.) and published by Foundation Press. This book was released on 2023-04-26 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the simplest possible introduction of partnership taxation to students and beginning practitioners trying to understand the taxation of partnerships. Partnership taxation is an intricate body of law with the result that any "simplified" description of its rules would be so misleading as to be useless. We have therefore tried to make the subject accessible not by paraphrasing the rules, but by including over one hundred and forty examples of the rules that are as straightforward as possible. The text and examples focus on simple partnerships and limited liability companies that hold few assets and engage in routine transactions. The text places the rules in context by pointing out the purposes of the statute and regulations and presenting background information about practical matters such as how partnerships maintain capital accounts and how nonrecourse financing works. Using many examples, it then shows the operation of the rules in everyday cases encountered by practitioners. This is not a reference book: many interesting and difficult issues have been ignored. Some matters, such as the application of § 736 to noncash distributions and the taxation of tiered partnerships, are not discussed at all. Most of the points that are addressed, however, are discussed at considerable length. Our goal is to give students and beginning practitioners background material and illustrations so that they can begin to understand and work with a statute that was drafted for (and by) experienced practitioners and so that they can be prepared to make sense of the current law and any future changes. Most chapters end with a section comparing the tax treatment of partners with that of the shareholders of S corporations. Many students encountering partnership taxation for the first time have already studied subchapter S. We expect that an examination of some of the basic differences between subchapters S and K should help those students understand both subjects.
Book Synopsis Partnership Taxation by : Richard Lipton
Download or read book Partnership Taxation written by Richard Lipton and published by . This book was released on 2008 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership: calculation of partnership taxable income -- Operation of a partnership: allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership: issuance of a partnership interest for services -- Business combinations: partnership mergers and divisions -- Partnership options -- I.R.C.: intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions.
Book Synopsis Cases and Materials on Partnership Taxation by : Curtis J. Berger
Download or read book Cases and Materials on Partnership Taxation written by Curtis J. Berger and published by . This book was released on 1989 with total page 858 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fundamentals of Partnership Taxation by : Stephen A. Lind
Download or read book Fundamentals of Partnership Taxation written by Stephen A. Lind and published by . This book was released on 2005 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Teaches the fundamentals of a highly complex subject through clear and lively explanatory text, skillfully drafted problems, and a selective mix or orgininal source materials. Highlights include: Coverage of all significant developments since the last edition, including proposed regulations interpreting the 706 varying interest rule and defining "interest in a limited partnership" for purposes of the 469 passive loss limitations A fresh perspective on choice of entity, including employoment tax considerations New author's text discussing series LLCs and partnership debt-for-equity exchanges Revised text on special allocations under 704(b) An update on the partnership "carried interest" controversy Pruing of dated materials and more tightly edited cases, notes and orpblems"--Publisher's Website
Book Synopsis Cases and Materials on Fundamentals of Partnership Taxation by : Stephen A. Lind
Download or read book Cases and Materials on Fundamentals of Partnership Taxation written by Stephen A. Lind and published by . This book was released on 1988 with total page 556 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 Federal Income Taxation of Partners and Partnerships in a Nutshell by : Karen C. Burke
Download or read book Federal Income Taxation of Partners and Partnerships in a Nutshell written by Karen C. Burke and published by West Academic Publishing. This book was released on 2005 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to the federal income taxation of US partners and partnerships. Chapters include introduction to partnership taxation, organization of a partnership, partnership tax accounting, partnership allocations, contributed property: Section 704(c), partnership liabilities, partner?partnership transactions, transfers of partnership interests, partnership distributions, death or retirement of a partner.
Book Synopsis Problems and Solutions in Partnership Tax by : Joni Larson
Download or read book Problems and Solutions in Partnership Tax written by Joni Larson and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theory behind the "flow-through" tax treatment given partnerships is relatively straight forward--the partnership files an information return (paying no tax) and all partnership items are allocated among and reported by the partners on their individual income tax returns (and they pay the associated tax). However, the rules that govern how the items are allocated are complex, layered, and intricate. In addition, there are related rules, such as those for the determination of basis, how to tax sales of partnership interests, and how to treat the distribution of cash or property from the partnership. Often, the best way to understand how complex rules work and the results they are intended to bring about are seen best through examples of application of the rules. Problems and Solutions in Partnership Tax does just that; it provides numerous examples of how the rules for partnerships are applied. It begins with the most basic, such as the rules governing the contribution of property to a partnership, selection of the taxable year, and computation of partnership taxable income. It also covers the more complex rules, such as those governing special allocations of recourse deductions, allocation of recourse liabilities, allocation of nonrecourse deductions, allocation of nonrecourse liabilities, and disproportionate distributions. Throughout, the examples are keyed to the partnership balance sheet, showing the effect the applicable rule has on the relationship of the partners to the partnership and the partners to each other. This book is a great resource for anyone practicing partnership taxation.
Book Synopsis Fundamentals of Partnership Taxation by : Stephen Schwarz
Download or read book Fundamentals of Partnership Taxation written by Stephen Schwarz and published by Foundation Press. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ninth edition teaches the fundamentals of a highly complex subject through clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials. Highlights include: Coverage of all significant developments since the last edition, including proposed regulations interpreting the � 706 varying interest rule and defining "interest in a limited partnership" for purposes of the � 469 passive loss limitations A fresh perspective on choice of entity, including employment tax considerations New author's text discussing series LLCs and partnership debt-for-equity exchanges Revised text on special allocations under � 704(b) An update on the partnership "carried interest" controversy Pruning of dated materials and more tightly edited cases, notes and problems
Book Synopsis Partnership Income Taxation by : James R. Repetti
Download or read book Partnership Income Taxation written by James R. Repetti and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Partnership Taxation by : Stephen Schwarz
Download or read book Partnership Taxation written by Stephen Schwarz and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and clearly written text is designed to help students recognize and understand the basic principles and issues covered in law school courses in partnership or pass-through entity taxation at both the J.D. and LL.M. levels. It explains all the fundamental concepts and transactions affecting partnerships, limited liability companies, and S corporations and includes numerous illustrative examples, self-test questions with answers, and sample exam questions.
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 2020-08-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Are you ready to master the advanced concepts of partnership taxation? Provide your clients with valuable advice and tax planning strategies and gain a working knowledge of the Internal Revenue Code's sophisticated partnership tax rules and regulations. This book takes a deep dive into the complexities of partnership tax law. It includes step-by-step examples to help guide you through the complicated world of advanced partnership and LLC tax law. Some of the many concepts covered in this course include special allocations, liquidating and non-liquidation distributions, property basis calculations under various scenarios, and sales of a partnership interest.
