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Taxation of Partnerships

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ISBN-10: 073552632X

ISBN-13: 9780735526327

Edition: 2009

Authors: George K. Yin

List price: $166.00
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Description:

Concise and tightly-edited, Partnership Taxation emphasizes core principles and policies to elucidate the themes and patterns of partnership taxation. Providing succinct explanations where needed, authors Yin and Burke encourage students to learn the law from the basic source materialthe Code and regulations. Partnership Taxation features : a consistent focus on core principles and policies fully up-to-date coverage of partnership liabilities, transfers of compensatory partnership interests, mandatory basis adjustments, The look-through approach to sales of partnership interests, And The partnership anti-abuse rules concisely edited cases and notes for a manageable overall length questions,…    
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Book details

List price: $166.00
Copyright year: 2009
Publisher: Wolters Kluwer Law & Business
Publication date: 6/1/2009
Binding: Hardcover
Pages: 392
Size: 7.50" wide x 10.00" long x 1.25" tall
Weight: 2.134
Language: English

George Yin joined the University of Virginia law faculty in 1994 after visiting from the University of Florida. From 2003-05, he served as chief of staff of the U.S. Congress's Joint Committee on Taxation, one of the most influential tax positions in the country.Yin taught school, was director of a child care center and worked as a computer programmer prior to attending law school. After law school, he clerked for a federal court, practiced law in Washington, D.C., and then served as tax counsel to the U.S. Senate Finance Committee before joining the law faculty at Florida. He also has been a visiting professor at NYU Law School, Pennsylvania and Brigham Young. While at the Joint Committee,…    

Introduction to Partnership Taxation
The Passthrough System
Introduction to Partnership Accounting
Partnership Allocations: General Rules
Partnership Allocations: Nonrecourse Deductions
Partnership Allocations: Special Anti-Income Shifting Rules
Sales of Partnership Interests
Property Contributions and Distributions
Recharacterizing Partnership Contributions, Distributions, and Sales
Compensating Partners for Services or the Use of Property
Termination of Partnership Interests and Partnerships
The Partnership Anti-Abuse Regulation