The passthrough system -- Introduction to partnership accounting -- Partnership allocations : general rules -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti-income shifting rules -- Sales of partnership interests -- Property contributions and...

Introduction to partnership tax -- The passthrough system -- Introduction to partnership accounting -- Partnership allocations : general rules -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti-income shifting rules -- Sales of partnership interests --...

Here, leading scholars in the field present an essential guidebook for the human resource development profession. Drawing on an extensive knowledge base, Swanson and Holton update their classic single volume compilation of the foundational materials of the profession