Partnership taxation [electronic resource] / Stephen Schwarz, Daniel J. Lathrope, Brant J. Hellwig.

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Bibliographic Details
Online Access: Full Text (via West Academic)
Main Authors: Schwarz, Stephen (Author), Lathrope, Daniel J., 1951- (Author), Hellwig, Brant J. (Author)
Other title:Index screen title: Black letter outline on partnership taxation.
West Academic study aids online.
Format: Electronic eBook
Language:English
Published: St. Paul, MN : West Academic Publishing, [2016]
Edition:Eighth edition.
Series:Black letter outlines.
Subjects:
Table of Contents:
  • Perspective
  • Introduction
  • Classification
  • Formation of a partnership
  • Partnership operations: general rules
  • Partnership allocations: [section] 704(b)
  • Partnership allocations: income-shifting safeguards
  • Partnership liabilities
  • Compensating the service partner
  • Property transactions between partnerships and partners
  • Sales and exchanges of partnership interests
  • Operating distributions
  • Liquidating distributions and terminations
  • Death of a partner
  • Partnership anti-abuse rule
  • S corporations
  • Appendixes
  • Tables.