000 | 01645cam a2200313 i 4500 | ||
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999 |
_c8792 _d8792 |
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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 |