000 01645cam a2200313 i 4500
999 _c8792
_d8792
001 17788804
005 20210420090813.0
008 130624s2014 ncu b 001 0 eng
010 _a 2013025646
020 _a9781611634914 (pbk.)
020 _a1611634911 (pbk.)
040 _aDLC
_beng
_cDLC
_erda
_dDLC
042 _apcc
043 _an-us---
050 0 0 _aKF6452
_b.L375 2014
082 0 0 _a343.7306/62
_223
100 1 _aLarson, Joni,
_eauthor.
245 1 0 _aProblems and solutions in partnership tax /
_cJoni Larson.
264 1 _aDurham, North Carolina :
_bCarolina Academic Press,
_c[2014]
300 _aix, 293 pages ;
_c26 cm
336 _atext
_2rdacontent
337 _aunmediated
_2rdamedia
338 _avolume
_2rdacarrier
504 _aIncludes bibliographical references and index.
505 0 _aFormation 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.
650 0 _aPartnership
_xTaxation
_zUnited States.
906 _a7
_bcbc
_corignew
_d1
_eecip
_f20
_gy-gencatlg
942 _2ddc
_cBK