The Logic of Subchapter K,9780314233646

The Logic of Subchapter K

by ;
Edition: 2nd
ISBN13: 9780314233646
ISBN10: 0314233644
Format: Paperback
Pub. Date: 2000-06-01
Publisher(s): West Academic
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List Price: $36.50

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Table of Contents

Foreword v
Table of Cases
xv
Table of Code Sections
xvii
Table of Revenue Rulings
xxv
Table of Regulations
xxvii
Choice of Entity: What Is a Partnership for Tax Purposes?
1(8)
Partnership Formation: The Basics
9(11)
Partnership Operations: The Basics
20(10)
Financial Accounting and Maintenance of Capital Accounts
30(12)
Partnership Allocations: Substantial Economic Effect
42(25)
The Allocation of Nonrecourse Deductions
67(16)
Contributions of Property: Section 704(c) and Section 704(c) Principles
83(22)
Partnership Liabilities
105(14)
Transactions (Other Than Sales) Between a Partnership and Its Partners
119(16)
The Sale of a Partnership Interest
135(19)
Distributions---The Basics
154(16)
Optional Basis Adjustment---§ 734(b)
170(11)
Disproportionate Distributions
181(16)
Retirement and Death of a Partner
197(12)
Disguised Sales and Exchanges
209(16)
The Partnership Anti--Abuse Rules
225(12)
Index 237

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