Partnership Income Taxation. 2nd ed.

Partnership Income Taxation. 2nd ed.

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Description

This handbook examines partnership tax laws, enabling readers to easily understand specific provisions within a larger context. Some of the topics covered include what constitutes a partnership; partnerships vs. corporations; partnership vs. co-ownership of property; the pass-through principle of partnership taxation; an introduction to partnership debt; allocations of partnership income; transactions between partnerships and their partners; sales of partnership interests; partnership distributions

ISBN

1566622468

Publication Date

1995

Publisher

Foundation Press

City

Westbury

Keywords

taxation, patnership

Disciplines

Law | Tax Law

Partnership Income Taxation. 2nd ed.

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