Partnership Taxation

ISBN-10: 1454825057
ISBN-13: 9781454825050
Edition: 2nd 2013 (Revised)
List price: $210.00 Buy it from $34.01 Rent it from $169.48
eBook available
This item qualifies for FREE shipping

*A minimum purchase of $35 is required. Shipping is provided via FedEx SmartPost® and FedEx Express Saver®. Average delivery time is 1 – 5 business days, but is not guaranteed in that timeframe. Also allow 1 - 2 days for processing. Free shipping is eligible only in the continental United States and excludes Hawaii, Alaska and Puerto Rico. FedEx service marks used by permission."Marketplace" orders are not eligible for free or discounted shipping.

30 day, 100% satisfaction guarantee

If an item you ordered from TextbookRush does not meet your expectations due to an error on our part, simply fill out a return request and then return it by mail within 30 days of ordering it for a full refund of item cost.

Learn more about our returns policy

Used Starting from $34.01
Rent Starting from $169.48
eBooks Starting from $210.00
Buy
what's this?
Rush Rewards U
Members Receive:
coins
coins
You have reached 400 XP and carrot coins. That is the daily max!
You could win $10,000

Get an entry for every item you buy, rent, or sell.

Study Briefs

Limited time offer: Get the first one free! (?)

All the information you need in one place! Each Study Brief is a summary of one specific subject; facts, figures, and explanations to help you learn faster.

Add to cart
Study Briefs
Careers in Legal Assisting Online content $4.95 $1.99
Add to cart
Study Briefs
Sociology Online content $4.95 $1.99
Add to cart
Study Briefs
Business Ethics Online content $4.95 $1.99
Add to cart
Study Briefs
Business Law Online content $4.95 $1.99

Customers also bought

Loading
Loading
Loading
Loading
Loading
Loading
Loading
Loading
Loading
Loading

Book details

List price: $210.00
Edition: 2nd
Copyright year: 2013
Publisher: Wolters Kluwer Law & Business
Publication date: 6/26/2013
Binding: Hardcover
Pages: 440
Size: 7.50" wide x 10.00" long x 1.25" tall
Weight: 2.2
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, Yin assisted Congress on a number of tax bills, including the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA), the Working Families Tax Relief Act of 2004 and the American Jobs Creation Act of 2004. In addition, the staff expanded its ability to perform macroeconomic analyses of tax legislation and issued its first such analysis in connection with the House Ways and Means Committee's consideration of JGTRRA. The staff also completed a major report setting forth options to improve tax compliance and reform tax expenditures.Yin previously coordinated for the Senate Finance Committee a major project to reform and simplify the tax laws dealing with corporate-shareholder transactions, including corporate mergers, acquisitions and reorganizations. Between 1994-99, he was reporter to the American Law Institute's federal tax project concerning the income taxation of private business enterprises, such as closely held corporations, partnerships and limited liability companies. He has served as a consultant to a number of organizations, including the ALI, the Department of Treasury, the U.S. Joint Committee on Taxation, the National Commission on Restructuring the Internal Revenue Service and the Select Revenue Measures Subcommittee of the U.S. House Committee on Ways and Means, and is currently a member of the IRS Advisory Council.

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.

Summary of Contents
Table of Contents
Preface
Acknowledgments
Introduction to Partnership Tax
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 Contributions, Distributions, and Sales
Compensating Partners for Services or the Use of Property
Termination of Partnership Interests and Partnerships
Preventing Abuse of the Partnership Tax Rules
Appendix: Form 1065 and Schedule K-1
Table of Authorities
Index

×
Free shipping on orders over $35*

*A minimum purchase of $35 is required. Shipping is provided via FedEx SmartPost® and FedEx Express Saver®. Average delivery time is 1 – 5 business days, but is not guaranteed in that timeframe. Also allow 1 - 2 days for processing. Free shipping is eligible only in the continental United States and excludes Hawaii, Alaska and Puerto Rico. FedEx service marks used by permission."Marketplace" orders are not eligible for free or discounted shipping.

Learn more about the TextbookRush Marketplace.

×