The logic of subchapter K : a conceptual guide to the taxation of partnerships
著者
書誌事項
The logic of subchapter K : a conceptual guide to the taxation of partnerships
（American casebook series）
West Academic Pub., c2017
5th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This course book is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.
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