Partnerships : formation and contributions of property or services /

" ... provides a detailed discussion of the federal income tax consequences of contributions of property or services to partnerships by partners on formation of a partnership or thereafter. In general, [section] 721 provides that no gain or loss is recognized by transferors or the partnership u...

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Bibliographic Details
Previous Title:Manning, Elliott. Partnerships--Formation and contributions of property or services.
Main Author: Manning, Elliott
Corporate Author: Tax Management Inc
Format: Book
Language:English
Published: Arlington, VA : Tax Management Inc., ©2012-
Series:Tax management portfolios ; 711-2nd
Subjects:
Online Access:http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_711&split=1
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