Understanding partnership and LLC taxation /

Saved in:
Bibliographic Details
Main Author: Friedland, Jerold A
Format: Book
Language:English
Published: New Providence, N.J. : LexisNexis, 2012
Edition:3rd ed
Series:Understanding Series (New York, N.Y.)
Subjects:
Tags: Add Tag
No Tags, Be the first to tag this record!
Table of Contents:
  • Introduction to taxation of partnerships and limited liability companies
  • Tax classification of economic relationships
  • Tax accounting for partnerships and limited liability companies
  • Acquiring a partnership or LLC interest by contribution
  • Basis in partnership/LLC interest
  • Distributive shares
  • Transactions between partners/members and partnership/LLC
  • Distributing partnership/LLC property to partners or members
  • Family partnerships and limited liability companies
  • Liquidating payments to a retiring partner/member or a decedent's successor
  • When a partner or LLC member dies
  • Selling or exchanging a partnership or LLC interest
  • Terminating a partnership or LLC