Understanding partnership and LLC taxation /
- Publication info:
- New Providence, NJ : LexisNexis, c2012.
Osgoode Hall Law School Library
On the Shelf
Trust and partnership income tax revision act of 1960 : Report of the Committee on Ways and Means, House of Representatives, to accompany H. R. 9662, a bill to make technical revision in the income tax provisions of the Internal revenue code of 1954 relating to estates, trusts, partners, and partnerships, and for other purposes.
KF 6452 A2 W39 1960
Federal income tax aspects of corporate financial structures : scheduled for hearings before the Senate Committee on Finance on January 24-26, 1989 and the House Committee on Ways and Means on January 31 and February 1-2, 1989 / prepared by the staff of the Joint Committee on Taxation.
KF 6458.5 F43 1989
- 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.