Partnership income taxation

Repetti, James R. author

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  • Includes bibliographical references and index.


  • Preface -- Chapter One. Choice of Entity and What Is a "Partnership" for Tax Purposes? -- Chapter Two. The Pass-Through Principle of Partnership Taxation -- Chapter Three. An Introduction to Partnership Basis and Limits on Losses -- Chapter Four. Contributions to Partnerships -- Chapter Five. Allocations of Partnership Income, Deductions, and Credits: An Introduction -- Chapter Six. Partnership Allocations: Assignment-of-Income Problems -- Chapter Seven. Allocations Attributable to Contributed Property: Section 704(c) -- Chapter Eight. Allocation of Partnership Debt -- Chapter Nine. Transactions Between Partnerships and Their Partners -- Chapter Ten. Sales of Partnership Interests -- Chapter Eleven. Partnership Distributions: An Introduction -- Chapter Twelve. Distributions Subject to Section 751(b) -- Chapter Thirteen. Payments to Retiring Partners: Section 736 and Related Problems -- Chapter Fourteen. Basis Adjustment Under Section 734 -- Chapter Fifteen. The Death of a Partner -- Table of Cases -- Table of Internal Revenue Code Sections -- Table of Treasury Regulations -- Table of Internal Revenue Rulings -- Index
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