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- catalog abstract "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.".
- catalog contributor b3445093.
- catalog created "1991.".
- catalog date "1991".
- catalog date "1991.".
- catalog dateCopyrighted "1991.".
- catalog description "Pass-through principle of partnership taxation -- Introduction to partnership debt -- Contributions to partnerships -- Allocations of partnership income, deductions, and credits, an introduction -- Assignments of income and related matters -- Transactions between partnerships and their partners --Sales of partnership interests -- Partnership distributions, an introduction --Distributions subject to section 751(b) -- Payments to retiring partners, section 736 and related problems -- Basis adjustments under section 734 --Death of a partner -- What is a partnership?".
- catalog description "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.".
- catalog extent "xii, 159 p. ;".
- catalog hasFormat "Partnership income taxation.".
- catalog identifier "0882778706".
- catalog isFormatOf "Partnership income taxation.".
- catalog isPartOf "University textbook series".
- catalog issued "1991".
- catalog issued "1991.".
- catalog language "eng".
- catalog publisher "Westbury, N.Y. : Foundation Press,".
- catalog relation "Partnership income taxation.".
- catalog spatial "United States.".
- catalog subject "343.7306/62 347.303662 20".
- catalog subject "KF6452 .G86 1991".
- catalog subject "Partnership Taxation United States.".
- catalog tableOfContents "Pass-through principle of partnership taxation -- Introduction to partnership debt -- Contributions to partnerships -- Allocations of partnership income, deductions, and credits, an introduction -- Assignments of income and related matters -- Transactions between partnerships and their partners --Sales of partnership interests -- Partnership distributions, an introduction --Distributions subject to section 751(b) -- Payments to retiring partners, section 736 and related problems -- Basis adjustments under section 734 --Death of a partner -- What is a partnership?".
- catalog title "Partnership income taxation / by Alan Gunn.".
- catalog type "text".