Federal Income Taxation of Partners and Partnerships

ISBN-10: 0314280367

ISBN-13: 9780314280367

Edition: 4th 2013 (Revised)

Authors: Karen C. Burke
List price: $45.00
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Description: 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 edition reflects developments through September 2012, including codified economic substance doctrine and penalty provisions; choice of business form and classification of series entities; at-risk and passive loss rules as applied to LLCs and LLPs; partnership debt-equity exchanges and proposed carried interest legislation; new rules on accounting for partner's varying interests in the partnership; and disguised sale transactions and recent tax-shelter decisions.

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Book details

List price: $45.00
Edition: 4th
Copyright year: 2013
Publisher: West Academic
Publication date: 1/18/2013
Binding: Paperback
Pages: 427
Size: 5.00" wide x 7.50" long x 0.75" tall
Weight: 0.946
Language: English

Professor Burke teaches and writes in the areas of corporate taxation, partnership taxation and tax policy. Her current research interests focus on statutory interpretation, tax shelters, and professional and ethical standards of tax practice. Burke clerked for the Honorable Robert E. Keeton of the U.S. District Court for the District of Massachusetts and practiced law with the Boston firm of Sullivan & Worcester. She was the Dorsey & Whitney Professor of Law at the University of Minnesota. Burke was a consultant to the American Law Institute's federal income tax project on the taxation of private business enterprises and the joint committee on taxation's tax simplification project. She taught as a visiting professor on the law faculties of University of Florida, Boston College, University of Miami, University of Pennsylvania, and Washington and Lee University. She joined the USD School of Law faculty in 2001.

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