Federal income taxation of partners and partnerships in a nutshell / Karen C. Burke, Professor of Law and Richard B. Stephens Eminent Scholar in Taxation, University of Florida, Levin College of Law.

St. Paul, MN : West Academic Publishing, [2020]

©2020

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Sixth edition.

9781684678297 (electronic bk.)
1684678293 (electronic bk.)
9781684674312 (electronic bk.)
168467431X (electronic bk.)

1 online resource

on1125014280
(WestAcademic_OCoLC)1125014280

"This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised sixth edition reflects major tax legislation enacted in 2017 (the "2017 Act"), including choice of entity issues in light of the new 21% corporate tax rate and the § 199A passthrough deduction."--Publisher website.

Includes index.

Online resource (West Academic, viewed October 25, 2019).

Revision of: Burke, Karen C., 1951- Federal income taxation of partners and partnerships in a nutshell. Fifth edition. St. Paul, MN : West Academic Publishing, [2017] 9781683284352 (OCoLC)967724852

Print version: Burke, Karen C., 1951- Federal income taxation of partners and partnerships in a nutshell. Sixth edition. St. Paul, MN : West Academic Publishing, [2020] (OCoLC)1117625341

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