Understanding partnership and LLC taxation /

"The fourth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update de...

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Bibliographic Details
Main Author: Friedland, Jerold A.
Format: Book
Language:English
Published: Durham, North Carolina : Carolina Academic Press, 2017
Edition:4th ed.
Series:Understanding series (New York, N.Y.)
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Summary:"The fourth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update describes recent regulations governing bottom dollar payment obligations, disguised sales of property to or by a partnership, and new rules relating to taxation of foreign partners and partnerships."--
Item Description:Includes index
Physical Description:xxvii, 583 pages ; 26 cm
Bibliography:Includes bibliographical references and index
ISBN:9781531000813
1531000819