Problems and solutions in partnership tax /
Larson, Joni,
Problems and solutions in partnership tax / Joni Larson. - ix, 293 pages ; 26 cm
Includes bibliographical references and index.
Formation of a partnership -- Partnership debt : the basics -- Operating provisions -- Special rules relating to allocations -- Allocations deemed to have economic effect -- Effect of liabilities : revisited -- Transfer of a partnership interest -- Non-liquidating distributions from the partnership to a partner : general rules -- Disproportionate distributions -- Mixing bowl transactions -- Liquidating distributions -- Transactions in capacity other than as a partner -- Guaranteed payments.
9781611634914 (pbk.) 1611634911 (pbk.)
2013025646
Partnership--Taxation--United States.
KF6452 / .L375 2014
343.7306/62
Problems and solutions in partnership tax / Joni Larson. - ix, 293 pages ; 26 cm
Includes bibliographical references and index.
Formation of a partnership -- Partnership debt : the basics -- Operating provisions -- Special rules relating to allocations -- Allocations deemed to have economic effect -- Effect of liabilities : revisited -- Transfer of a partnership interest -- Non-liquidating distributions from the partnership to a partner : general rules -- Disproportionate distributions -- Mixing bowl transactions -- Liquidating distributions -- Transactions in capacity other than as a partner -- Guaranteed payments.
9781611634914 (pbk.) 1611634911 (pbk.)
2013025646
Partnership--Taxation--United States.
KF6452 / .L375 2014
343.7306/62