Larson, Joni,

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.

9781611634914 (pbk.) 1611634911 (pbk.)

2013025646


Partnership--Taxation--United States.

KF6452 / .L375 2014

343.7306/62