Partnership taxation

Richard M. Lipton ...

Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership: calculation of partnership taxable income -- Operation of a partnership: allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership: issuance of a partnership interest for services -- Business combinations: partnership mergers and divisions -- Partnership options -- I.R.C.: intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions

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Year of publication:	2008 ; 2nd ed
Authors:	Lipton, Richard M. ; Carman, Paul ; Fassler, Charles ; Schwideztky, Walter D.
Publisher:	Newark, NJ [u.a.] : LexisNexis
Subject:	Partnerschaftsgesellschaft \| Professional partnership \| Unternehmensbesteuerung \| Corporate taxation \| USA \| United States
Description of contents:	Table of Contents [gbv.de] ; Table of Contents [gbv.de]

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Extent:	XX, 324 S., Anhang
Series:	Graduate tax series
Type of publication:	Book / Working Paper
Language:	English
Notes:	Includes bibliographical references and index Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership : calculation of partnership taxable income -- Operation of a partnership : allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership : issuance of a partnership interest for services -- Business combinations : partnership mergers and divisions -- Partnership options -- I.R.C. : 197 intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions.
ISBN:	978-1-4224-1755-3
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013547558