Partnership income taxation / (Record no. 8794)

MARC details
000 -LEADER
fixed length control field 03191cam a2200445 i 4500
001 - CONTROL NUMBER
control field 20933378
003 - CONTROL NUMBER IDENTIFIER
control field Rw-NyILPD
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210420091537.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 190415s2018 mnu b 001 0 eng d
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER
LC control number 2018299613
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781640201842
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 164020184X
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)on1020277936
040 ## - CATALOGING SOURCE
Original cataloging agency YDX
Language of cataloging eng
Transcribing agency YDX
Description conventions rda
Modifying agency BDX
-- LMUDL
-- GZL
-- OCLCF
-- GUL
-- RCJ
-- OCLCA
-- TXQ
-- OCLCO
-- DLC
042 ## - AUTHENTICATION CODE
Authentication code lccopycat
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number KF6452
Item number .R47 2018
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Repetti, James R.,
Relator term author.
245 10 - TITLE STATEMENT
Title Partnership income taxation /
Statement of responsibility, etc. James R. Repetti, William J. Kenealy, S.J. Professor of Law, Boston College Law School; William H. Lyons, Richard H. Larson Professor of Tax Law Emeritus, University of Nebraska College of Law; Charlene D. Luke, Professor University of Florida Levin College of Law.
250 ## - EDITION STATEMENT
Edition statement Sixth edition.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture St. Paul, MN :
Name of producer, publisher, distributor, manufacturer Foundation Press,
Date of production, publication, distribution, manufacture, or copyright notice [2018]
300 ## - PHYSICAL DESCRIPTION
Extent xv, 312 pages ;
Dimensions 24 cm
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term unmediated
Media type code n
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term volume
Carrier type code nc
Source rdacarrier
490 1# - SERIES STATEMENT
Series statement Concepts and insights series
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note Choice of Entity and What Is a "Partnership" for Tax Purposes? -- The Pass-Through Principle of Partnership Taxation -- An Introduction to Partnership Basis and Limits on Losses -- Contributions to Partnerships -- Allocations of Partnership Income, Deductions, and Credits: An Introduction -- Partnership Allocations : Assignment-of-Income Problems -- Allocations Attributable to Contributed Property : Section 704(c) -- Allocation of Partnership Debt -- Transactions Between Partnerships and Their Partners -- Sales of Partnership Interests -- Partnership Distributions : An Introduction -- Distributions Subject to Section 751(b) -- Payments to Retiring Partners : Section 736 and Related Problems -- Basis Adjustment Under Section 734 -- The Death of a Partner.
520 ## - SUMMARY, ETC.
Summary, etc. "[This book] focuses on simple partnerships holding few assets and engaging in routine transactions. It 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."--
Assigning source Provided by publisher.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Partnership
General subdivision Taxation
Geographic subdivision United States.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Partnership
General subdivision Taxation.
Source of heading or term fast
Authority record control number or standard number (OCoLC)fst01054201
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United States.
Source of heading or term fast
Authority record control number or standard number (OCoLC)fst01204155
655 #7 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Study guides.
Source of term fast
Authority record control number (OCoLC)fst01423888
655 #7 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Study guides.
Source of term lcgft
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Lyons, William H.,
Dates associated with a name 1947-
Relator term author.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Luke, Charlene D.,
Relator term author.
775 08 - OTHER EDITION ENTRY
Relationship information Revision of:
Main entry heading Lyons, William H., 1947-
Title Partnership income taxation.
Edition Fifth edition.
Place, publisher, and date of publication New York, N.Y. : Foundation Press : Thomson Reuters, 2011
International Standard Book Number 9781599413822
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Concepts and insights series.
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN)
a 7
b cbc
c copycat
d 2
e ncip
f 20
g y-gencatlg
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Source of acquisition Inventory number Total Checkouts Date last seen Price effective from Koha item type
    Dewey Decimal Classification     Institute of Legal Practice and Development Library - Nyanza Branch Institute of Legal Practice and Development Library - Nyanza Branch General Stacks 04/20/2021 Ordinary Budget 007678N   04/20/2021 04/20/2021 Books