Fundamentals of Partnership Taxation 8th edition

Fundamentals of Partnership Taxation Description

Fundamentals of Partnership Taxation 9 Edition The ninth edition of this leading casebook continues the long tradition of teaching the"fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations.Important highlights of the ninth edition include:* Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations.* A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members.* New author's text discussing series LLCs and partnership debt-for-equity exchanges.* Revised text on special allocations under § 704(b) with a new section on target allocations.* An update on the partnership "carried interest" controvers