Federal Income Taxation of Partnerships and S Corporations

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Foundation Press, 1991 - Income tax - 326 pages

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Contents

PREFACE xix
3
TABLE OF TREASURY REGULATIONS xxxix
7
TAXATION OF PARTNERS
7
Definition of a Partnership
8
Formation of the Partnership
48
Contributions of Encumbered Property
68
Taxation of Partners
89
Transactions Between Partners and the Partnership
166
Basis Adjustments to Remaining Partners
237
Death of a Partner
255
Effect on Basis of Partnership Assets as Respects Decedent
266
Page
271
Eligibility Election and Termination
276
Effect of the Subchapter S Election by a Corporation With No C
287
S Corporations Which Have a C Corporation History
307
Policy Aspects of Subchapter S
316

Sale of Partnership Interest by Partner
187
Basis Aspects
206
Partnership Distributions
212
Distributions in Liquidation of a Partners Interest
223
Choice of Methods of Doing Business
319
Index
323
Copyright

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