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Books
Partnership taxation
- Available as
- Physical
Details
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- Creator
- Richard M. Lipton ... [and others]
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- Second edition
- Newark, NJ : LexisNexis, [2008]
- ©2008
- Physical Details
-
- 1 volume (various pagings) ; 27 cm
- ISBNs
- 1422417557, 9781422417553
- OCLC
- ocn177068845
- Includes bibliographical references and index.
- Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership : calculation of partnership taxable income -- Operation of a partnership : allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership : issuance of a partnership interest for services -- Business combinations : partnership mergers and divisions -- Partnership options -- I.R.C. : 197 intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions