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Partnership income taxation

Author: Alan Gunn
Publisher: Westbury, N.Y. : Foundation Press, 1991.
Series: University textbook series.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
This book attempts the simplest possible introduction to an intricate body of law ... Nearly all of the text focuses on simple partnerships holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations, it presents background information about matters like capital accounts and nonrecourse financing, and it shows, by using many  Read more...
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Additional Physical Format: Online version:
Gunn, Alan, 1940-
Partnership income taxation.
Westbury, N.Y. : Foundation Press, 1991
(OCoLC)741464202
Document Type: Book
All Authors / Contributors: Alan Gunn
ISBN: 0882778706 9780882778709
OCLC Number: 23183585
Notes: Includes index.
Description: xii, 159 pages ; 25 cm.
Contents: Pass-through principle of partnership taxation --
Introduction to partnership debt --
Contributions to partnerships --
Allocations of partnership income, deductions, and credits, an introduction --
Assignments of income and related matters --
Transactions between partnerships and their partners --Sales of partnership interests --
Partnership distributions, an introduction --Distributions subject to section 751(b) --
Payments to retiring partners, section 736 and related problems --
Basis adjustments under section 734 --Death of a partner --
What is a partnership?
Series Title: University textbook series.
Responsibility: by Alan Gunn.

Abstract:

This book attempts the simplest possible introduction to an intricate body of law ... Nearly all of the text focuses on simple partnerships holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations, it presents background information about matters like capital accounts and nonrecourse financing, and it shows, by using many examples, how the rules operate in everyday cases. Most chapters end with a section comparing the tax treatment of partners with that of the shareholders of S corporations.-Pref.

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