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Partnership taxation : an application approach

Author: Joni Larson
Publisher: Durham, N.C. : Carolina Academic Press, ©2010.
Edition/Format:   Print book : EnglishView all editions and formats
Database:WorldCat
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Document Type: Book
All Authors / Contributors: Joni Larson
ISBN: 9781594605116 1594605114
OCLC Number: 310097156
Description: xiv, 448 pages : illustrations ; 26 cm
Contents: Introduction --
Deferral of gain or loss --
Basis and holding period --
The balance sheet --
Receipt of partnership interest for services --
Recourse liabilities --
Non-recourse liabilities --
Partnership taxable year --
Computation of taxable income --
Start-up costs --
Allocation of partnership items --
Varying interests in the partnership --
Limitation on losses --
At risk and passive activity loss limitation --
Special allocation of recourse deductions --
Special allocation of non-recourse deductions --
Allocations of depreciation from property contributed to the partnership by a partner --
Allocations related to the sale of contributed property --
Recourse liabilities --
Non-recourse liabilities --
Tax consequences to transferring partner --
Tax consequences to buying partner --
Non-liquidating distributions of cash and/or property --
Partnership election --
Disproportionate distributions --
Mixing bowl transaction --
distribution of previously contributed property --
Mixing bowl transaction --
distribution of other property to partner who contributed appreciated property --
Liquidating distributions --
Transactions in capacity other than as partner --
Guaranteed payments --
Reorganization --
Termination of a partnership --
Check the box regulations --
Family partnerships --
Election out of subchapter K --
Anti-abuse regulations --
TEFRA.
Responsibility: Joni Larson.

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