Partnership taxation : an application approach / Joni Larson.
Material type: TextPublisher: Durham, NC : Carolina Academic Press, [2019]Edition: Third editionDescription: xv, 476 pages : illustrations ; 26cmContent type:- text
- unmediated
- volume
- 9781531011147
- KF5452 .L37 2019
Item type | Current library | Call number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|
Books | Institute of Legal Practice and Development Library - Nyanza Branch General Stacks | Available | 007783N |
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Includes bibliographical references and index.
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.
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