Understanding partnership and LLC taxation /

"The fifth 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 des...

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Bibliographic Details
Main Author: Friedland, Jerold A. (Author)
Format: Book
Language:English
Published: Durham, North Carolina : Carolina Academic Press, LLC, 2022
Edition:5th ed.
Series:Carolina academic press understanding series
Understanding series
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Summary:"The fifth 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"--
Physical Description:xxii, 659 pages ; 26 cm.
Bibliography:Includes bibliographical references and index.
ISBN:1531016626
9781531016623