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Problems and Solutions in Partnership Tax

Problems and Solutions in Partnership Tax Author Joni Larson
ISBN-10 1611634911
Release 2013
Pages 293
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The theory behind the ''flow-through'' tax treatment given partnerships is relatively straight forward -- the partnership files an information return (paying no tax) and all partnership items are allocated among and reported by the partners on their individual income tax returns (and they pay the associated tax). However, the rules that govern how the items are allocated are complex, layered, and intricate. In addition, there are related rules, such as those for the determination of basis, how to tax sales of partnership interests, and how to treat the distribution of cash or property from the partnership. Often, the best way to understand how complex rules work and the results they are intended to bring about are seen best through examples of application of the rules. Problems and Solutions in Partnership Tax does just that; it provides numerous examples of how the rules for partnerships are applied. It begins with the most basic, such as the rules governing the contribution of property to a partnership, selection of the taxable year, and computation of partnership taxable income. It also covers the more complex rules, such as those governing special allocations of recourse deductions, allocation of recourse liabilities, allocation of nonrecourse deductions, allocation of nonrecourse liabilities, and disproportionate distributions. Throughout, the examples are keyed to the partnership balance sheet, showing the effect the applicable rule has on the relationship of the partners to the partnership and the partners to each other. This book is a great resource for anyone practicing partnership taxation.



Mastering Partnership Taxation

Mastering Partnership Taxation Author Stuart Lazar
ISBN-10 1594608652
Release 2013
Pages 321
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Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered.Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the “check the box” regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.This book is part of the Carolina Academic Press Mastering Series edited by Russell L. Weaver, University of Louisville School of Law.



Partnership Taxation

Partnership Taxation Author Richard M. Lipton
ISBN-10 9780769849034
Release 2012
Pages 435
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Partnership Taxation has been writing in one form or another for most of life. You can find so many inspiration from Partnership Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Partnership Taxation book for free.



Wiley CPA Examination Review Problems and Solutions

Wiley CPA Examination Review  Problems and Solutions Author Patrick R. Delaney
ISBN-10 9781118287187
Release 2012-05-23
Pages 1488
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Wiley CPA Examination Review Problems and Solutions has been writing in one form or another for most of life. You can find so many inspiration from Wiley CPA Examination Review Problems and Solutions also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Wiley CPA Examination Review Problems and Solutions book for free.



Exam Pro on Partnership Taxation

Exam Pro on Partnership Taxation Author Robert Wootton
ISBN-10 1634594940
Release 2016-07-08
Pages 563
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Finally, a partnership tax study guide with questions and answers. Written by an acclaimed teacher at Northwestern University, the Exam Pro on Partnership Taxation is designed to help JD and LLM students from the first day of class through the final exam. It begins with over 50 short lectures on topics in partnership tax ranging from basic to advanced, illustrated by over 250 study problems, each with a complete explanation of the right (and wrong) answers. Several of these lectures focus on the basic accounting concepts that are essential to understanding partnership tax, to give students with no prior accounting background the tools they need to succeed in this subject. The book includes nine sample exams that, like the lectures, increase in difficulty from basic to advanced, labeled so that students can pick the exams that are right for them and the course they are taking. Full answers to each of the exam questions are provided, with cross-references to the lectures and the study questions. Robert R. Wootton is a Professor of Practice at Northwestern Pritzker School of Law who practiced in big law for 25 years and was the Tax Legislative Counsel of the U.S. Treasury Department. The students in Northwestern Pritzkerâe(tm)s LLM Tax Program have named him its outstanding tax professor seven times.



Partnership Taxation

Partnership Taxation Author George K. Yin
ISBN-10 9781454879596
Release 2016-06-13
Pages 456
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Partnership Taxation, Third Edition is a concise, tightly-edited casebook, written by Distinguished Professor of Law and Taxation George K. Yin, and Richard B. Stephens Eminent Scholar in Taxation at the University of Florida Levin College of Law Karen C. Burke, that focuses on core principles and policies so that students can learn the major patterns and themes of partnership taxation. Key Features of the New Edition: • Economic substance doctrine guidance and partnership audit rules enacted in 2015 • Proposed regulations implementing section 704(c)(1)(C) for contributed built-in loss property • Final regulations under section 706 when partners’ interests vary during the year • Proposed regulations under sections 707 and 752 on disguised sales, fee waivers, and sharing of partnership liabilities • Proposed regulations under section 751(b) addressing shifts in ordinary income



Wiley CPA Examination Review Problems and Solutions

Wiley CPA Examination Review  Problems and Solutions Author O. Ray Whittington
ISBN-10 9781118107164
Release 2011-07-05
Pages 1392
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Complete coverage of the new CBT-e format for the newly revised CPA Exam With 2011 bringing the greatest changes to the CPA exam in both form and content, Wiley CPA Exam Review 38th Edition is completely revised for the new CBT-e CPA Exam format. Containing more than 2,700 multiple-choice questions and including complete information on the new Task Based Simulations, these books provide all the information needed to pass the uniform CPA examination. Covers the new addition of IFRS material into the CPA exam Features multiple-choice questions, new AICPA Task Based Simulations, and written communication questions, all based on the new CBT-e format Covers all requirements and divides the exam into 45 self-contained modules for flexible study Offers nearly three times as many examples as other CPA exam study guides Published annually, this comprehensive two-volume paperback set provides all the information candidates need to master in order to pass the new Uniform CPA Examination format.



South Western Federal Taxation 2010 Individual Income Taxes

South Western Federal Taxation 2010  Individual Income Taxes Author William Hoffman
ISBN-10 9780324828658
Release 2009-04-16
Pages 1080
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Packed with new Big Picture tax scenarios and new What-If? case variations, SOUTH-WESTERN FEDERAL TAXATION 2010: INDIVIDUAL INCOME TAXES remains the most effective text for helping students master detailed tax concepts and the ever-changing tax legislation. Renowned for its accessible, comprehensive, and time-tested presentation, this text provides thorough coverage while highlighting materials of critical interest to the tax practitioner. INDIVIDUAL INCOME TAXES offers readers many opportunities to sharpen critical-thinking and writing skills. A new chapter-opening feature, the Tax Formula Framework for Individuals, provides a unique, organizational framework so that students can understand how chapter topics relate to the 1040 form. Internet exercises are tied directly to chapter research cases in the text to give students hands-on experience using online resources to solve tax issues. H&R Block's TaxCut software and Checkpoint from Thomson Reuters come with each new copy of this text to give your students professional experience with leading software! The 2010 edition has been fully updated to include the American Recovery and Reinvestment Act of 2009. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.



West Federal Taxation 2008 Corporations Partnerships Estates and Trusts Professional Edition

West Federal Taxation 2008  Corporations  Partnerships  Estates  and Trusts  Professional Edition Author William Hoffman
ISBN-10 9780324380439
Release 2007-04-05
Pages 1008
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The 2008 EDITION of WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS remains the most effective text for helping readers master the complex and ever-changing tax legislation. Its current, comprehensive, and accessible presentation provides thorough coverage of C Corporations, Flow-Through Entities, Family Tax Planning, and more, while highlighting materials of critical interest to the serious tax practitioner. And its relevant, real-world examples bring chapter concepts to life with realistic tax situations. The book gives strong emphasis to the importance of careful tax planning with special sections and integrated tax planning applications and suggestions throughout most chapters. It also offers solid coverage of how taxation is affected by international concerns. Preparing you for the long term, WFT offers readers many opportunities to sharpen critical-thinking and writing skills as well as build upon your knowledge as you progress through the text with unique features like the Multi-Issue Problems. In addition, Internet exercises are tied directly to chapter research cases, giving you valuable hands-on experience using online resources to solve real tax issues. Packed with examples, practical applications, and powerful learning tools, WEST FEDERAL TAXATION: CORPORATIONS, PARTNERSHIPS, ESTATES & TRUSTS, 2008 EDITION delivers the most comprehensive coverage available. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.



Problems and Solutions for Federal Income Taxation

Problems and Solutions for Federal Income Taxation Author John A. Miller
ISBN-10 1611630630
Release 2016-07-13
Pages 344
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This compact book includes more than 400 examples and is broken into 42 chapters that are accessed by topic, code section, case name or keyword. No matter the main text assigned, this comprehensive problem set will aid students in assessing and refining their knowledge of the federal income tax and its application to typical fact patterns. Coverage includes basic treatments of individual income tax principles, intellectual property taxation, business entity taxation, deferred compensation, international taxation, federal estate and gift taxation, and tax procedure.



C P A Problems and Solutions

C P A  Problems and Solutions Author Lloyd Morey
ISBN-10 PRNC:32101045656491
Release 1919
Pages
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C P A Problems and Solutions has been writing in one form or another for most of life. You can find so many inspiration from C P A Problems and Solutions also informative, and entertaining. Click DOWNLOAD or Read Online button to get full C P A Problems and Solutions book for free.



The Federal Income Taxation of Corporations Partnerships Limited Liability Companies and Their Owners

The Federal Income Taxation of Corporations  Partnerships  Limited Liability Companies  and Their Owners Author Jeffrey L. Kwall
ISBN-10 1599414007
Release 2012
Pages 810
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An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, this book uses 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 4th edition incorporates all legislative changes since the prior edition and recent cases and rulings. 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.



Fundamentals of Partnership Taxation

Fundamentals of Partnership Taxation Author Stephen Schwarz
ISBN-10 1609300696
Release 2012
Pages 473
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The ninth edition of this leading casebook continues the long tradition of teaching the "fundamentals" of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: * Coverage of all significant developments since the last edition, including proposed regulations interpreting the § 706 varying interest rule and defining "interest in a limited partnership" for purposes of the § 469 passive loss limitations. * A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. * New author's text discussing series LLCs and partnership debt-for-equity exchanges. * Revised text on special allocations under § 704(b) with a new section on target allocations. * An update on the partnership "carried interest" controvers



The Fundamentals of Federal Taxation

The Fundamentals of Federal Taxation Author JOHN A. MILLER
ISBN-10 153101108X
Release 2018-07
Pages 720
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The Fundamentals of Federal Taxation has been writing in one form or another for most of life. You can find so many inspiration from The Fundamentals of Federal Taxation also informative, and entertaining. Click DOWNLOAD or Read Online button to get full The Fundamentals of Federal Taxation book for free.



Partnership Taxation

Partnership Taxation Author Joni Larson
ISBN-10 1611632722
Release 2013
Pages 454
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This textbook breaks the complex world of partnership taxation into manageable groupings. Within each group the topics are presented in an organized and easy-to-follow manner. Each topic covered includes numerous examples and practice tips and raises questions about the actual application of specific rules. At the end of each grouping, students are encouraged to bridge the gap between the technical rules and real-life application by applying the rules to a comprehensive fact pattern. The second edition incorporates the latest information on the treatment of start up expenses, the special allocation rules, and qualified joint ventures. It also includes a series of practitioner checklists.



Issues in International Taxation The Application of the OECD Model Tax Convention to Partnerships

Issues in International Taxation The Application of the OECD Model Tax Convention to Partnerships Author OECD
ISBN-10 9789264173316
Release 1999-08-26
Pages 132
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This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.



Federal taxation of partnerships and partners

Federal taxation of partnerships and partners Author William S. McKee
ISBN-10 STANFORD:36105063837285
Release 1996-01-01
Pages
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Federal taxation of partnerships and partners has been writing in one form or another for most of life. You can find so many inspiration from Federal taxation of partnerships and partners also informative, and entertaining. Click DOWNLOAD or Read Online button to get full Federal taxation of partnerships and partners book for free.