The Logic of Subchapter K


Book Description

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.




Learning the Logic of Subchapter K


Book Description

This product provides a complete set of partnership taxation problems for use in the classroom. Each problem contains assignments related to the text as well as the Code and regulations, and suggested additional reading.




The Logic of Subchapter K


Book Description




Taxation of U.S. Investment Partnerships and Hedge Funds


Book Description

A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.




Taxation of Partnerships and Limited Liability Companies Taxed as Partnerships


Book Description

This book tracks from formation to liquidation the life of a partnership or a limited liability company taxed as a partnership. Designed specifically for law students who have completed a basic individual income tax course, the casebook addresses the fundamental principles, Code and Regulation provisions, cases and administrative rulings governing taxation pursuant to Subchapter K. With the exception of the introduction, every chapter begins with a set of problems, a Code and Regulation assignment, a vocabulary list, and measurable learning objectives.







Fundamentals of Corporate Taxation


Book Description







Federal Income Taxation of Partners and Partnerships in a Nutshell


Book Description

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.




Federal Income Taxation


Book Description