Advisory Group Recommendations on Subchapters C, J, and K of the Internal Revenue Code


Book Description

Reviews proposed amendments to Internal Revenue Code regarding Subchapters C, corporation distribution of profits; J, estates, trusts, beneficiaries and decedents; and K, partnerships. a. "Revised Report on Partners and Partnerships," Advisory Group on Subchapter K of the Internal Revenue Code of 1954, Dec. 31, 1957 (p. 115-173). b. "Final Report on Estates, Trusts, Beneficiaries, and Decedents," Advisory on Subchapter J of the Internal Revenue Code of 1954, Dec. 30, 1958 (p. 257-359). c. "Revised Report on Corporate Distributions and Adjustments," Advisory Group on Subchapter C of the Internal Revenue Code of 1954, Dec. 11, 1958 (p. 473-603). Includes the following Committee Prints.




Hearings


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Hearings


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Texas Law Review


Book Description

A "Bar Association number" issued annually in Oct.; in v. 1-18, this no. contains Proceedings of the 42nd-59th annual meetings, 1923-40 of the Texas Bar Association; in v. 18-26 contains Proceedings of the 1st-9th annual meetings, 1940-48 of the State Bar of Texas.




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.




National Union Catalog


Book Description

Includes entries for maps and atlases.