MARC Bibliographic Record

LEADER03074cam a2200445 i 4500
001 991022414820102122
005 20191202094138.0
008 191120t20202020mnu b 001 0 eng c
020    $a9781684674312
020    $a168467431X
035    $a(OCoLC)1128093613
035    $a(OCoLC)on1128093613
035    $a(EXLNZ-01UWI_NETWORK)9912871356302121
040    $aLRL$beng$erda$cLRL$dGUL$dCLU
042    $apcc
043    $an-us---
049    $aGZLA
050 _0 $aKF6452$b.B87 2020
100 1_ $aBurke, Karen C.,$d1951-$eauthor.
245 10 $aFederal income taxation of partners and partnerships in a nutshell /$cKaren C. Burke, Professor of Law and Richard B. Stephens Eminent Scholar in Taxation, University of Florida, Levin College of Law.
250    $aSixth edition.
264 _1 $aSt. Paul, MN :$bWest Academic Publishing,$c[2020]
264 _4 $c©2020
300    $axlvi, 429 pages ;$c19 cm.
336    $atext$btxt$2rdacontent
337    $aunmediated$bn$2rdamedia
338    $avolume$bnc$2rdacarrier
490 1_ $aNutshell series
504    $aIncludes bibliographical references and index.
505 0_ $aIntroduction to partnership taxation -- Organization of a partnership -- Partnership tax accounting -- Partnership allocations -- Contributed property : Section 704(c) -- Partnership liabilities -- Partner-partnership transactions -- Transfers of partnership interests -- Partnership distributions -- Death or retirement of a partner.
520    $a"This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under ʹʹ 743(b) and 755, and ʹ 751(b) distributions."$c--publisher's description.
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 aids.$2gtlm
655 _4 $aLegal study aids.
655 _7 $aStudy guides.$2lcgft
775 08 $iRevision of:$aBurke, Karen C., 1951-$tFederal income taxation of partners and partnerships in a nutshell.$bFourth edition.$dSt. Paul, MN : West, [2017]$z9781634607124$w(OCoLC)963359757
830 _0 $aNutshell series

MMS IDs

Document ID: 9912871356302121
Network Electronic IDs:
Network Physical IDs: 9912871356302121
mms_mad_ids: 991022414820102122