Problems and solutions in partnership tax /
Joni Larson.
- ix, 293 pages ; 26 cm
Includes bibliographical references and index.
Formation of a partnership -- Partnership debt : the basics -- Operating provisions -- Special rules relating to allocations -- Allocations deemed to have economic effect -- Effect of liabilities : revisited -- Transfer of a partnership interest -- Non-liquidating distributions from the partnership to a partner : general rules -- Disproportionate distributions -- Mixing bowl transactions -- Liquidating distributions -- Transactions in capacity other than as a partner -- Guaranteed payments.