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Item Details
| Title:
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FUNDAMENTALS OF PARTNERSHIP TAXATION
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| By: |
Stephen Schwarz, Daniel Lathrope |
| Format: |
Hardback |
| List price:
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£224.00 |
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We currently do not stock this item, please contact the publisher directly for
further information.
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| ISBN 10: |
1609300696 |
| ISBN 13: |
9781609300692 |
| Publisher: |
WEST ACADEMIC |
| Pub. date: |
31 May, 2012 |
| Edition: |
8th Revised edition |
| Series: |
University Casebook Series |
| Pages: |
277 |
| Description: |
Teaches the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skilfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. This edition prunes some dated material and technical minutia, and provides more tightly edited cases, notes and problems. |
| Synopsis: |
The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition 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 for partners and LLC members. New author's text discussing series LLCs and partnership debt-for-equity exchanges. Revised text on special allocations under ??? 704(b) with a new section on target allocations. An update on the partnership "carried interest" controversy and prospects for future legislation. Pruning of dated materials and some technical minutia, and more tightly edited cases, notes and problems. |
| Publication: |
US |
| Imprint: |
Foundation Press |
| Returns: |
Returnable |
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