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This book attempts the simplest possible introduction to an intricate body of law ... Nearly all of the text focuses on simple partnerships holding few assets and engaging in routine transactions. It places the rules in context by pointing out the purposes of the statute and regulations, it presents background information about matters like capital accounts and nonrecourse financing, and it shows, by using many examples, how the rules operate in everyday cases. Most chapters end with a section comparing the tax treatment of partners with that of the shareholders of S corporations.-Pref.
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Previews available in: English
Subjects
Taxation, PartnershipPlaces
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Book Details
Edition Notes
Includes index.
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The Physical Object
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History
- Created April 1, 2008
- 8 revisions
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January 15, 2023 | Edited by ImportBot | import existing book |
August 18, 2021 | Edited by MARC Bot | import existing book |
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April 23, 2019 | Edited by ImportBot | import existing book |
April 1, 2008 | Created by an anonymous user | Imported from Scriblio MARC record |