Understanding partnership and LLC taxation /
- Publication info:
- New Providence, NJ : LexisNexis, c2012.
Osgoode Hall Law School Library
- Understanding partnership and LLC taxation / Jerold Friedland.
- Main Author:
- Friedland, Jerold A.
New Providence, NJ : LexisNexis, 2012
- 3rd ed.
- Variant Title:
- Understanding partnership and Limited Liability Company taxation
- Item Description:
- Physical Description:
xxi, 593,  p. ; 25 cm.
Includes bibliographical references and index.
Table of Contents
- Introduction to taxation of partnerships and limited liability companies
- Tax classification of economic relationships
- Tax accounting for partnerships and limited liability companies
- Acquiring a partnership or LLC interest by contribution
- Basis in partnership/LLC interest
- Distributive shares
- Transactions between partners/members and partnership/LLC
- Distributing partnership/LLC property to partners or members
- Family partnerships and limited liability companies
- Liquidating payments to a retiring partner/member or a decedent's successor
- When a partner or LLC member dies
- Selling or exchanging a partnership or LLC interest
- Terminating a partnership or LLC.