Description
Book Synopsis: This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised sixth edition reflects major tax legislation enacted in 2017 (the “2017 Act”), including choice of entity issues in light of the new 21% corporate tax rate and the § 199A passthrough deduction.
Details
Looking for a comprehensive guide to navigate the complex world of federal partnership taxation? Look no further than "Federal Income Taxation of Partners and Partnerships in a Nutshell." This book is your ultimate resource for understanding the intricacies of partnership taxation in a concise and accessible format.
From partnership formation to allocation of income and loss, this book covers it all. Gain a solid foundation in partnership taxation as you delve into topics such as tax accounting, sharing of liabilities, and the admission of service partners. With numerous real-life examples, you'll be able to grasp the principles of partnership taxation with ease, making it ideal for students studying this subject in depth.
The sixth edition, revised to include the latest tax legislation, puts you at the forefront of the changes that have taken place. With the new 21% corporate tax rate and the § 199A passthrough deduction introduced by the 2017 Act, it's crucial to understand the implications of these changes on choice of entity issues. This book will equip you with the knowledge needed to make informed decisions and navigate the evolving landscape of partnership taxation.
Don't miss out on this invaluable resource. Take your understanding of federal partnership taxation to the next level with "Federal Income Taxation of Partners and Partnerships in a Nutshell." Grab your copy now and gain the expertise you need to excel in this complex field.
Click here to get your copy of "Federal Income Taxation of Partners and Partnerships in a Nutshell" today!
Discover More Best Sellers in Tax Law
Shop Tax Law
How to Probate an Estate: A Step-By-Step Guide for Executors.... (2023 U.S. Edition Book 6)
$9.95


Wills, Trusts, and Estates, Eleventh Edition (Aspen Casebook Series)
$302.34


$39.50


Understanding Nonprofit and Tax Exempt Organizations (Understanding Series)
$48.40

![Tax Law - Partnership Taxation [Connected eBook] (Aspen Casebook)](https://images-na.ssl-images-amazon.com/images/I/61QvBLhCORL._AC_SL1500_.jpg)
Partnership Taxation [Connected eBook] (Aspen Casebook)
$345.83
![Tax Law - Partnership Taxation [Connected eBook] (Aspen Casebook)](/images/blank.gif)

$81.99


$62.95


$7.23


Get It Together: Organize Your Records So Your Family Won't Have To
$20.99
