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 |