The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook)

Name: The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook)
Price: 104.50 USD
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4.7 of 5 Stars: Law - The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook)

$104.50

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Book Synopsis: The Logic of Subchapter K was originally intended for use as a text for a law school course in Partnership Taxation. Together with the accompanying problem set and teachers manual, it guides students through the conceptual framework of subchapter K, while thoroughly covering the many difficult technical matters in the statutes and regulations, with the goal of giving students a firm understanding of this most difficult subject.

Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K.

The authors have successfully used the text and problems for both JD and LLM courses at NYU School of Law, Yale Law School, Cardozo School of Law, and Hastings College of the Law. Since the publication of the first edition of the book in 1996, it has also been used widely in business and accounting courses outside of the law school setting. It is also on the shelf of many practitioners.

This 6th Edition addresses multiple changes made by the Tax Cuts and Jobs Act of 2017, including Section 199A qualified business deduction, the expensing of assets under Section 168(k), partnership terminations under Section 708, and an assortment of regulatory changes made in the three years since publication of the 5th Edition.

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If you're a law student or a practitioner looking to master the intricate world of Partnership Taxation, then The Logic of Subchapter K is the must-have resource for you. This comprehensive guide, originally designed for law school courses, provides a conceptual framework combined with in-depth coverage of the complex technicalities found in the statutes and regulations. With this book, you'll gain a solid understanding of this challenging subject and be able to navigate the subtleties of subchapter K with ease.

Each chapter of The Logic of Subchapter K begins by breaking down the key provisions and their role in the overall structure, ensuring that you have a strong foundation to build upon. As you progress, the discussions become more detailed, backed by numerous illustrative examples that clarify the concepts and rules. The authors have leveraged their expertise at prestigious law schools like NYU, Yale, Cardozo, and Hastings to create a resource that is suitable for both JD and LLM courses.

Not limited to the academic sphere, The Logic of Subchapter K has also been widely embraced by business and accounting courses outside of law schools. Professionals in the field find it an essential addition to their shelves, thanks to its practical insights and relevance to real-world scenarios. This latest 6th Edition is meticulously updated to incorporate the changes introduced by the Tax Cuts and Jobs Act of 2017, covering significant topics such as the Section 199A qualified business deduction, expensing of assets under Section 168(k), partnership terminations under Section 708, and various regulatory changes.

Transform your understanding of Partnership Taxation and stay ahead of the curve with the invaluable knowledge found in The Logic of Subchapter K. Don't miss out on this opportunity to equip yourself with the tools necessary to excel in this complex field. Get your copy today!

Click here to order The Logic of Subchapter K and unlock the secrets of Partnership Taxation.

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