Partnership taxation : (Record no. 8948)
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000 -LEADER | |
---|---|
fixed length control field | 02333cam a2200289 i 4500 |
001 - CONTROL NUMBER | |
control field | 20490984 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | Rw-NyILPD |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20210423155303.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 180509s2019 ncua b 001 0 eng |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
LC control number | 2018944090 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9781531011147 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | DLC |
Language of cataloging | eng |
Description conventions | rda |
Transcribing agency | DLC |
042 ## - AUTHENTICATION CODE | |
Authentication code | pcc |
050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | KF5452 |
Item number | .L37 2019 |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Larson, Joni, |
Relator term | author. |
245 10 - TITLE STATEMENT | |
Title | Partnership taxation : |
Remainder of title | an application approach / |
Statement of responsibility, etc. | Joni Larson. |
250 ## - EDITION STATEMENT | |
Edition statement | Third edition. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
Place of production, publication, distribution, manufacture | Durham, NC : |
Name of producer, publisher, distributor, manufacturer | Carolina Academic Press, |
Date of production, publication, distribution, manufacture, or copyright notice | [2019] |
300 ## - PHYSICAL DESCRIPTION | |
Extent | xv, 476 pages : |
Other physical details | illustrations ; |
Dimensions | 26cm |
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 |
504 ## - BIBLIOGRAPHY, ETC. NOTE | |
Bibliography, etc. note | Includes bibliographical references and index. |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Introduction -- Deferral of gain or loss -- Basis and holding period -- The balance sheet -- Receipt of partnership interest for services -- Recourse liabilities -- Non-recourse liabilities -- Partnership taxable year -- Computation of taxable income -- Start-up costs -- Allocation of partnership items -- Varying interests in the partnership -- Limitation on losses -- At risk and passive activity loss limitation -- Allocation of recourse deductions -- Allocation of non-recourse deductions -- Allocations of depreciation from property contributed to the partnership by a partner -- Allocations related to the sale of contributed property -- Recourse liabilities -- Non-recourse liabilities -- Tax consequences to transferring partner -- Tax consequences to buying partner -- Non-liquidating distributions of cash and/or property -- Partnership election -- Disproportionate distributions -- Mixing bowl transaction - distribution previously contributed property -- Mixing bowl transaction - distribution of other property to partner who contributed appreciated property -- Liquidating distributions -- Transactions in capacity other than as partner -- Guaranteed payments -- Reorganization -- Termination of a partnership -- Check-the-box regulations -- Family partnerships -- Election out of subchapter k -- Anti-abuse regulations. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Partnership |
General subdivision | Taxation |
Geographic subdivision | United States. |
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
a | 7 |
b | cbc |
c | origcop |
d | 2 |
e | epcn |
f | 20 |
g | y-gencatlg |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | Dewey Decimal Classification |
Koha item type | Books |
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 | Barcode | 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 | 04/23/2021 | Ordinary Budget | 007783N | 007783N | 04/23/2021 | 04/23/2021 | Books |