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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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Durham, North Carolina :
Carolina Academic Press, LLC,
2022
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| Edition: | 5th ed. |
| Series: | Carolina academic press understanding series
Understanding series |
| Subjects: | |
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| LEADER | 02762cam a2200421 i 4500 | ||
|---|---|---|---|
| 001 | on1322206490 | ||
| 003 | OCoLC | ||
| 005 | 20230308022227.0 | ||
| 008 | 220224s2022 ncu b 001 0 eng | ||
| 010 | |a 2022008936 | ||
| 020 | |a 1531016626 | ||
| 020 | |a 9781531016623 |q (paperback) | ||
| 020 | |z 9781531016630 |q (ebook) | ||
| 035 | |a (OCoLC)1322206490 | ||
| 040 | |a DLC |b eng |e rda |c DLC |d OCLCF |d VLA | ||
| 042 | |a pcc | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 082 | 0 | 0 | |a 343.7305/2662 |2 23/eng/20220531 |
| 090 | |a KF6452 |b .F75 2022 | ||
| 100 | 1 | |a Friedland, Jerold A., |e author. | |
| 245 | 1 | 0 | |a Understanding partnership and LLC taxation / |c by Jerold A. Friedland. |
| 250 | |a 5th ed. | ||
| 260 | |a Durham, North Carolina : |b Carolina Academic Press, LLC, |c 2022 | ||
| 300 | |a xxii, 659 pages ; |c 26 cm. | ||
| 490 | 0 | |a Carolina academic press understanding series | |
| 490 | 0 | |a Understanding series | |
| 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 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"-- |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. | |
| 776 | 0 | 8 | |i Online version: |a Friedland, Jerold A. |t Understanding partnership and LLC taxation |b Fifth edition. |d Durham, North Carolina : Carolina Academic Press, LLC, 2022 |z 9781531016630 |w (DLC) 2022008937 |
| 948 | |a Held by VLA - 15 other holdings | ||
| 994 | |a C0 |b VLA | ||
| 998 | |a sres | ||
| 999 | |c 355448 | ||
| 852 | |a Law Library |b Reserve Study Aids |h KF6452 .F75 2022 |p 33940004644074 | ||