Partnership income taxation
著者
書誌事項
Partnership income taxation
（Concepts and insights series）
Foundation Press/Thomson Reuters, 2011
5th ed
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注記
Rev. ed. of: Partnership income taxation / by Alan Gunn, James R. Repetti. 4th ed. 2005
Includes index
内容説明・目次
内容説明
The Fifth Edition attempts the simplest possible introduction to an intricate body of law. Any "simplified" description of the rules of partnership taxation would be so misleading as to be useless. We have therefore tried to make the subject accessible not by paraphrasing the rules, but by including numerous examples that are as straightforward as possible. We focus on simple partnerships holding few assets and engaging in routine transactions. The text places the rules in context by pointing out the purposes of the Internal Revenue Code provisions and regulations and presenting background information about practical matters such as how partnerships maintain capital accounts and how nonrecourse financing works. Using many examples, we show the operation of the rules in everyday cases encountered by practitioners. We do not offer this book as a comprehensive reference book and for that reason we have ignored many interesting and difficult issues. Some matters, such as the appl
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