Partnership taxation
著者
書誌事項
Partnership taxation
（Aspen casebook series）
Wolters Kluwer, c2021
4th ed
大学図書館所蔵 件 / 全1件
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注記
Includes bibliographical references and index
収録内容
- Introduction to partnership tax
- The passthrough system
- Introduction to partnership accounting
- Partnership allocations : general rules
- Partnership allocations : nonrecourse deductions
- Partnership allocations : special anti-income shifting rules
- Sales of partnership interests
- Property contributions and distributions
- Recharacterizing contributions, distributions, and sales
- Compensating partners for services or the use of property
- Termination of partnership interests and partnerships
- Preventing abuse of the partnership tax rules