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...

Full description

Saved in:
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.)
Subjects:
Tags: Add Tag
No Tags, Be the first to tag this record!

MARC

LEADER 00000cam a2200000 i 4500
001 989726698
003 OCoLC
005 20191126031335.0
008 170602s2017 ncu b 001 0 eng
010 |a 2017025799 
020 |a 9781531000813 
020 |a 1531000819 
040 |a DLC  |b eng  |e rda  |c DLC  |d OCLCO  |d OCLCF  |d UCX  |d LMUDL  |d CLU  |d EMI  |d YDX  |d BDX  |d OCLCO  |d OCL  |d DLC  |d RCJ  |d IOD  |d OCLCQ  |d OCLCO  |d OCLCQ  |d CUI 
042 |a pcc 
043 |a n-us--- 
049 |a VLAM 
050 0 0 |a KF6452  |b .F75 2017 
100 1 |a Friedland, Jerold A. 
245 1 0 |a Understanding partnership and LLC taxation /  |c Jerold Friedland 
250 |a 4th ed. 
260 |a Durham, North Carolina :  |b Carolina Academic Press,  |c 2017 
300 |a xxvii, 583 pages ;  |c 26 cm 
490 1 |a Carolina Academic press understanding series 
500 |a Includes index 
504 |a Includes bibliographical references and index 
505 0 |a 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 as partnership or LLC 
520 |a "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."--  |c Provided by publisher 
650 0 |a Partnership  |x Taxation  |x Law and legislation  |z United States 
650 0 |a Private companies  |x Taxation  |x Law and legislation  |z United States 
775 0 8 |i Revision of:  |a Friedland, Jerold A.  |t Understanding partnership and LLC taxation.  |b 3rd ed.  |w (DLC) 2011044690  |w (OCoLC)758973708 
830 0 |a Understanding series (New York, N.Y.) 
907 |a .b2425403 
998 |a study 
999 |c 116441 
852 |a Law Library  |b Study Aids First Floor  |h KF6452 .F75 2017  |p 33940004532592