Understanding Partnership and LLC Taxation

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LexisNexis, 2012 - Partnership - 593 pages
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Contents

INTRODUCTION TO TAXATION
WHEN A PARTNER OR LLC MEMBER DIES
TAX CLASSIFICATION OF ECONOMIC
TAX ACCOUNTING FOR PARTNERSHIPS
AC QUIRING A PARTNERSHIP OR LLC INTEREST
BASIS IN PARTNERSHIPLLC INTEREST
I R C Section 754 Election
C Interaction With AtRisk and Passive Activity Rules
H Nonrecourse Debt for Which Partner Bears Risk of Loss
TRANSACTIONS BETWEEN PARTNERSMEMBERS
LIQUIDATING PAYMENTS TO A RETIRING
D Payments Exceeding PartnersMembers Interest
C Computing Gain or Loss Recognized on the I R C Section 736a
SELLING OR EXCHANGING A PARTNERSHIP
A Exchanging Interests in the Same Partnership
J Transferring a Partnership Interest at Partners Death

A Overview of Regulations
E Partners Shares of Partnership Minimum Gain
K Sale of Partnership Interests Between Members of Affiliated
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