Fundamentals of Partnership Taxation (University Casebook Series)

The ninth edition teaches the fundamentals of a highly complex subject through clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials. Highlights include:

• Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining “interest in a limited partnership” for purposes of the § 469 passive loss limitations
• A fresh perspective on choice of entity, including employment tax considerations
• New author’s text discussing series LLCs and partnership debt-for-equity exchanges
• Revised text on special allocations under § 704(b)
• An update on the partnership “carried interest” controversy
• Pruning of dated materials and more tightly edited cases, notes and problems

• Fundamentals of Corporate Taxation (University Casebook Series)
• Fundamentals of Corporate Taxation (University Casebook Series)
• Selected Sections Federal Income Tax Code and Regulations: 2017-2018 (Selected Statutes)
• The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships (Coursebook)
• Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships (American Casebook Series)
• Fundamentals of Partnership Taxation (University Casebook Series)
• Federal Tax Research: Guide to Materials and Techniques (University Treatise Series)
• Plain English for Lawyers
• Intermediate Accounting
• Civil Tax Procedure (Graduate Tax)