Partnership taxation : (Record no. 8948)

MARC details
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
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 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