The logic of subchapter K : a conceptual guide to the taxation of partnerships /
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| Author / Creator: | Cunningham, Laura E., 1955- |
|---|---|
| Edition: | 4th ed. |
| Imprint: | St. Paul, Minn. : West, a Thomson Reuters business, c2011. |
| Description: | xxvii, 263 p. ; 24 cm. |
| Language: | English |
| Series: | American casebook series American casebook series. |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/8284205 |
MARC
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| 100 | 1 | |a Cunningham, Laura E., |d 1955- |0 http://id.loc.gov/authorities/names/n96053889 |1 http://viaf.org/viaf/38640021 | |
| 245 | 1 | 4 | |a The logic of subchapter K : |b a conceptual guide to the taxation of partnerships / |c by Laura E. Cunningham, Noël B. Cunningham. |
| 250 | |a 4th ed. | ||
| 260 | |a St. Paul, Minn. : |b West, a Thomson Reuters business, |c c2011. | ||
| 300 | |a xxvii, 263 p. ; |c 24 cm. | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
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| 490 | 1 | |a American casebook series | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Choice of entity : what is a partnership for tax purposes? -- Partnership formation : the basics -- Partnership operations : the basics -- Financial accounting and maintenance of capital accounts -- Partnership allocations : substantial economic effect -- The allocation of nonrecourse deductions -- Contributions of property : Section 704(c) and Section 704(c) principles -- Partnership liabilities -- Transactions (other than sales) between a partnership and its partners -- The sale of a partnership interest -- Distributions : the basics -- Optional basis adjustment : [Section] 734(b) -- Disproportionate distributions -- Retirement and death of a partner -- Disguised sales and exchanges -- The partnership anti-abuse rules. | |
| 650 | 0 | |a Partnership |x Taxation |z United States. |0 http://id.loc.gov/authorities/subjects/sh2008108932 | |
| 650 | 7 | |a Partnership |x Taxation. |2 fast |0 http://id.worldcat.org/fast/fst01054201 |0 http://id.worldcat.org/fast/1054201 | |
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| 700 | 1 | |a Cunningham, Noël B., |d 1944- |0 http://id.loc.gov/authorities/names/n96053886 |1 http://viaf.org/viaf/115574423 | |
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