Taxation of Partnerships

ISBN-10: 073552632X

ISBN-13: 9780735526327

Edition: 2009

Authors: George K. Yin

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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, examples, and problems that lead students through complex material a logical organization that bridges conceptual coverage between introductory and more advanced tax courses a building-block approach that presents transactions with graduating levels of difficulty a comprehensive Teacher's Manual * Homing in on the basic sources, theory, and policy of partnership taxation, Yin and Burke offer a precise balance of judicious editing and effective pedagogy, along with a thorough Teacher's Manual*. *A Teacher's Manual may be available for this book. Teacher's Manuals are a professional courtesy offered to professors only. For more information or to request a copy, please contact Aspen Publishers at 800-950-5259 or legaledu@wolterskluwer.com.
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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, 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.

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
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