000			03191cam a2200445 i 4500
999			_c8794 _d8794
001			20933378
003			Rw-NyILPD
005			20210420091537.0
008			190415s2018 mnu b 001 0 eng d
010			_a 2018299613
020			_a9781640201842
020			_a164020184X
035			_a(OCoLC)on1020277936
040			_aYDX _beng _cYDX _erda _dBDX _dLMUDL _dGZL _dOCLCF _dGUL _dRCJ _dOCLCA _dTXQ _dOCLCO _dDLC
042			_alccopycat
043			_an-us---
050	0	0	_aKF6452 _b.R47 2018
100	1		_aRepetti, James R., _eauthor.
245	1	0	_aPartnership income taxation / _cJames R. Repetti, William J. Kenealy, S.J. Professor of Law, Boston College Law School; William H. Lyons, Richard H. Larson Professor of Tax Law Emeritus, University of Nebraska College of Law; Charlene D. Luke, Professor University of Florida Levin College of Law.
250			_aSixth edition.
264		1	_aSt. Paul, MN : _bFoundation Press, _c[2018]
300			_axv, 312 pages ; _c24 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
490	1		_aConcepts and insights series
504			_aIncludes bibliographical references and index.
505	0		_aChoice of Entity and What Is a "Partnership" for Tax Purposes? -- The Pass-Through Principle of Partnership Taxation -- An Introduction to Partnership Basis and Limits on Losses -- Contributions to Partnerships -- Allocations of Partnership Income, Deductions, and Credits: An Introduction -- Partnership Allocations : Assignment-of-Income Problems -- Allocations Attributable to Contributed Property : Section 704(c) -- Allocation of Partnership Debt -- Transactions Between Partnerships and Their Partners -- Sales of Partnership Interests -- Partnership Distributions : An Introduction -- Distributions Subject to Section 751(b) -- Payments to Retiring Partners : Section 736 and Related Problems -- Basis Adjustment Under Section 734 -- The Death of a Partner.
520			_a"[This book] focuses on simple partnerships holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations and presenting background information about practical matters such as how partnerships maintain capital accounts and how nonrecourse financing works. Using many examples, it then shows the operation of the rules in everyday cases encountered by practitioners."-- _cProvided by publisher.
650		0	_aPartnership _xTaxation _zUnited States.
650		7	_aPartnership _xTaxation. _2fast _0(OCoLC)fst01054201
651		7	_aUnited States. _2fast _0(OCoLC)fst01204155
655		7	_aStudy guides. _2fast _0(OCoLC)fst01423888
655		7	_aStudy guides. _2lcgft
700	1		_aLyons, William H., _d1947- _eauthor.
700	1		_aLuke, Charlene D., _eauthor.
775	0	8	_iRevision of: _aLyons, William H., 1947- _tPartnership income taxation. _bFifth edition. _dNew York, N.Y. : Foundation Press : Thomson Reuters, 2011 _z9781599413822
830		0	_aConcepts and insights series.
906			_a7 _bcbc _ccopycat _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK