The logic of subchapter K : a conceptual guide to the taxation of partnerships / Laura E. Cunningham (Professor of Law, Benjamin N. Cardozo School of Law), Noël B. Cunningham (Professor of Law, New York University, School of Law).
Cunningham, Laura E., 1955- author.; Cunningham, Noël B., 1944- author.
2020
KF6452 .C86 2020 (Map It)
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Author Cunningham, Laura E., 1955- author.
Title The logic of subchapter K : a conceptual guide to the taxation of partnerships / Laura E. Cunningham (Professor of Law, Benjamin N. Cardozo School of Law), Noël B. Cunningham (Professor of Law, New York University, School of Law).
Published St. Paul, MN : West Academic Publishing, [2020]
Copyright ©2020
Call Number KF6452 .C86 2020
Edition Sixth edition.
ISBN 9781642429794
1642429791
Description xxv, 349 pages ; 24 cm.
System Control No. (OCoLC)1136156089
Summary "[This book guides readers] through the conceptual framework of subchapter K, while thoroughly covering the many difficult technical matters in the statutes and regulations, with the goal of giving students a firm understanding of this most difficult subject. 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 a...discussion of the specific rules, including multiple illustrative examples."-- Provided by publisher.
Bibliography, etc. Note Includes bibliographical references and index.
Series American casebook series.
Other Editions Revision of: Cunningham, Laura E., 1955- Logic of subchapter K. Fifth edition. St. Paul, MN : West Academic Publishing, [2017] 9781634604727 (OCoLC)963360199
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Added Author Cunningham, Noël B., 1944- author.
Choice of entity : what is a partnership for tax purposes?
Partnership formation : the basics
Partnership operations : the basics
Financial accounting and maintenance of capital accounts
Partnership allocations : substantial economic effect
The allocation of nonrecourse deductions
Contributions of property : Section 704(c) and Section 704(c) principles
Partnership liabilities
Transactions (other than sales) between a partnership and its partners
The sale of a partnership interest
Distributions : the basics
Optional basis adjustment : § 734(b)
Disproportionate distributions
Retirement and death of a partner
Disguised sales and exchanges
The partnership anti-abuse rules.

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