Download or read book Federal Income Taxation of Partners and Partnerships in a Nutshell written by Karen C. Burke and published by West Publishing Company. This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Common Law and Equitable Remedies for Breach of Contract; Expectation Damages; Restitution; Reliance Damages; Specific Performance; Contracts for the Sale of Goods: Buyers' and Sellers' Remedies Under Article II of the UCC; Remedies Available to Buyer When He Has Not Accepted the Goods; Remedies Available to Buyer After He Has Accepted the Goods, Including Remedies for Breach of Warranty; Remedies Available to Seller When Buyer Defaults and Has Not Accepted the Goods; Remedies Available to Seller After Buyer has Accepted the Goods; Contractual Control Over Remedy; Liquidated Damages Clauses; Contractual Modification or Limitation of Remedy Under UCC 2-719; Remedies for Mistake and Unconscionability; Mistake in the Formation of an Agreement -- The Recission and Restitution Remedies; Mistake in Integration or Expression The Reformation Remedy: Mistake in Performance of an Obligation The Restitution Remedy; Unconscionability.

Download or read book Federal Income Taxation of Partners and Partnerships written by Stephen Utz and published by American Law Institute-American Bar Association(ALI-ABA). This book was released on 1995 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Partners and Partnerships in a Nutshell written by Karen C. Burke and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.

Download or read book Federal Taxation of Partnerships and Partners written by William S. McKee and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Partnerships written by Paul Little and published by . This book was released on 1952 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Taxation of Partnerships and Partners written by William S. McKee and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Partnership Taxation written by George K. Yin and published by Aspen Publishers. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an Introduction to the federal income taxation of partners and partnerships. The first six chapters explain how the income of the partners is taxed, and how the law achieves its objective of disregarding the business entity and taxing the partners directly. Chapters one through three focus on the classification of business entities, the pass through of a partnership's tax items to partners of the partnership, and the concept of partnership capital accounts. Chapters four through six examine the questions of how the partnership's tax items must be allocated among the partners. Chapters seven through nine consider transfers of partnership interests, contributions to and distributions from partnerships, and potential recharacterization of these transactions. ten address the tax consequences of compensating partners for services and use of capital. Chapter eleven discusses partnership terminations. The last chapter explores special anti-abuse rules that limit opportunities for abuse of law.

Download or read book Federal Income Taxation of Partners and Partnerships written by John S. Pennell and published by . This book was released on 1971 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: First ed., published in 1957, by D. McDonald, D.W.H. Dohan, and P.A. Phillips.

Download or read book Federal Income Taxation of Partners and Partnerships May 1957 written by Donald McDonald and published by . This book was released on 1957 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Corporations and Partnerships written by Richard L. Doernberg and published by Aspen Publishers. This book was released on 1987 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: A return to coverage of partnerships & limited liability companies highlights the Third Edition of FEDERAL INCOME TAXATION OF CORPORATIONS AND PARTNERSHIPS. With more of the extremely effective problems that gained it such widespread praise, this flexible casebook is now completely updated for use in a wide variety of course offerings. To simplify the intricacies of the taxation of business enterprises, the authors: use problems & examples in almost every chapter -in addition to cases & notes illustrate typical commercial transactions emphasize major themes of policy & practice keep the book flexible enough to be used in two-, three-, or four-credit courses offer an extensive Teacher's Manual FEDERAL INCOME TAXATION OF CORPORATIONS AND PARTNERSHIPS, Third Edition, is logically organized into three main parts: Corporations S Corporations Partnerships The Third Edition reflects recent developments in corporate & partnership taxation: 10 full chapters on partnership taxation including new materials that address the explosive growth of limited liability companies & hybrid entities new debt/equity limitations in corporate formations & reorganizations anti-abuse redemption provisions covering stock options & sales between related corporations the Anti-Morris Trust changes to tax-free spin-offs new elective classification regulations liberalization of Subchapter S shareholder restrictions & changes to timing of Subchapter S distributions, & Qualified Subchapter S Subsidiaries Give your students a firm foundation in the means & methods of corporate taxation & partnership today.

Download or read book Federal Income Taxation of Partners and Partnerships written by Stephen Utz and published by American Law Institute-American Bar Association(ALI-ABA). This book was released on 1999-03-01 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Partnerships and S Corporations written by Paul R. McDaniel and published by . This book was released on 1997 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Partnerships and S Corporations written by Paul R. McDaniel and published by Foundation Press. This book was released on 2001-06 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Taxation of Partnerships and Partners written by William S. McKee and published by Warren Gorham & Lamont. This book was released on 1986 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Federal Income Taxation of Corporations Partnerships Limited Liability Companies and Owners written by JEFFERY L. KWALL and published by Foundation Press. This book was released on 2018-10-26 with total page 916 pages. Available in PDF, EPUB and Kindle. Book excerpt: An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 6th edition comprehensively incorporates all relevant changes resulting from the Tax Cuts and Jobs Act signed into law on December 22, 2017. The new edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure includes many examples and problems. The material can be taught in either an integrated manner or entity-by-entity. The 6th edition incorporates all legislative changes since the prior edition and recent cases and rulings. The 6th edition includes many examples and problems. Parts I-IV are designed for an intermediate three or four credit course on C Corporations, S Corporations and partnerships. The material can be taught in either an integrated manner or entity-by-entity. Parts V-VI are designed for an advanced, two or three credit course in asset and stock sales, corporate reorganizations and spin-offs. The casebook is also appropriate for a three or four credit intermediate corporate tax course by omitting the partnership chapters. The book is suitable for both the J.D. and LL.M levels.

Download or read book The Logic of Subchapter K written by Laura E. Cunningham and published by West Academic Publishing. This book was released on 2006 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

Download or read book Federal Income Taxation of Partnerships and S Corporations written by Martin J. McMahon Jr. and published by Foundation Press. This book was released on 2020-07-30 with total page 631 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the technical and policy issues associated with partnership and S corporation taxation. This book is suitable for courses on Subchapter K and Subchapter S taxation at either the J.D. or LL.M. level. Its organization allows for flexibility to suit the individual instructor's choice of method and scope of coverage. The 6th Edition includes recent statutory and regulatory changes, including those relating to the Tax Cuts and Jobs Act, and discusses significant judicial decisions affecting the federal income taxation of partnerships and S corporations. Discussion Problem Sets are incorporated directly into the text. In selecting and organizing the materials, the book maximizes the usefulness of these materials for whatever approach the professor wishes to adopt--an intensive technical analysis, a problem-oriented method, a consideration of the policies that underlie the technical tax structure, or a survey of the principal elements of the federal income taxation of partnerships and S corporations.