Tax Treatment Of Thrift Partnership PDF Download
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Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management |
Publisher | : |
Total Pages | : 160 |
Release | : 1982 |
Genre | : Mortgages |
ISBN | : |
Download Tax Treatment of Thrift Partnership Book in PDF, ePub and Kindle
Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management |
Publisher | : |
Total Pages | : 0 |
Release | : 1982 |
Genre | : Mortgages |
ISBN | : |
Download Tax Treatment of Thrift Partnership Book in PDF, ePub and Kindle
Author | : William S. McKee |
Publisher | : Warren Gorham & Lamont |
Total Pages | : 116 |
Release | : 1986 |
Genre | : Partnership |
ISBN | : |
Download Federal Taxation of Partnerships and Partners Book in PDF, ePub and Kindle
Author | : George K. Yin |
Publisher | : Aspen Publishing |
Total Pages | : 464 |
Release | : 2020-09-15 |
Genre | : Law |
ISBN | : 1543827276 |
Download Partnership Taxation Book in PDF, ePub and Kindle
The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.
Author | : |
Publisher | : |
Total Pages | : 0 |
Release | : 1982 |
Genre | : Savings and loan associations |
ISBN | : |
Download Description of S. 1828 Relating to the Tax Treatment of Thrift Partnerships Book in PDF, ePub and Kindle
Author | : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs |
Publisher | : |
Total Pages | : 156 |
Release | : 1982 |
Genre | : |
ISBN | : |
Download Summary of Activities Book in PDF, ePub and Kindle
Author | : Felix Lessambo |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 146 |
Release | : 2021-05-21 |
Genre | : Law |
ISBN | : 9403533846 |
Download U.S. Taxation of Partnerships: Advanced Topics Book in PDF, ePub and Kindle
As the number of businesses registered as partnerships continues to grow in the United States (U.S.)—there are now more than seven million—it is imperative for parties with business interests in the country to be fully informed of the challenges pertaining to this sui generis form of business and its intricate body of tax law. In an illustrative manner not covered by other books on the subject, this invaluable guide discusses, analyzes, dissects, and helps resolve issues arising in such contexts as accounting methods, anti-abuse rules, liabilities, dissolutions, mergers, and bankruptcy, with expert guidance on preparing partnership financial statements. With numerous boxed examples and references to important court cases, the author thoroughly describes such topics as the following: types of partnerships (LP, LLP, LLC, PTP); the two concepts of partnerships; partnership formation; transactions between partnership and partners; allocation of revenues among partners; the partnership taxable year; base erosion and anti-abuse tax (BEAT); centralized partnership audit regime; recourse and nonrecourse liabilities; and special tax rules for publicly traded partnerships (PTPs). Key abstract concepts are explained in a down-to-earth way, and all formal requirements—filing the partnership tax return (Form 1065), reporting, preparing for an audit, and so on—are clearly illustrated with examples. As the first book to describe the economics of partnerships in a concise and comprehensive manner, this book provides a reliable and authoritative overview of the complexities of U.S. partnership taxation and expounds the relevant rules in accessible language. It will be warmly welcomed by tax law practitioners, members of international and U.S. tax law associations, tax academics, and the international business communities with interests in the U.S.
Author | : United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | : |
Total Pages | : 20 |
Release | : 1976 |
Genre | : Mutual funds |
ISBN | : |
Download Tax Treatment of Partnership Exchange Funds and Mergers of Investment Companies Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 1060 |
Release | : 1982 |
Genre | : Government publications |
ISBN | : |
Download Monthly Catalog of United States Government Publications Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 1102 |
Release | : 1982 |
Genre | : Government publications |
ISBN | : |
Download Monthly Catalogue, United States Public Documents Book in PDF, ePub and Kindle