Partnership Taxation, Second Edition (Aspen Casebook)
Book Details
Author(s)
George K. Yin, Karen C. Burke
Publisher
Aspen Publishers
ISBN / ASIN
1454825057
ISBN-13
9781454825050
Availability
Usually ships in 24 hours
Sales Rank
#842,368
Category
Business & Economics
Marketplace
United States 🇺🇸
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Description
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of partnership taxation.
- Completely-up-to date in organizational structure and text to fully integrate current developments relating to partnership liabilities, transfers of compensatory partnership interests, mandatory basis adjustments, the look-through approach to sales of partnership interests, and the partnership anti-abuse rules.
- Includes expanded discussion of the economic substance doctrine, target allocations, series entities, definition of a limited partner interest, the new tax on net investment income, disguised sales, and debt-equity exchanges; also includes recent shelter cases, an overview of the TEFRA partnership audit rules, and legislative changes made in January 2013.
