Practical Guide to Partnerships and Llcs - Brossura

Ricketts, Robert; Tunnell, Larry

Brossura

ISBN 10: 0808034790 ISBN 13: 9780808034797

Casa editrice: Cch Inc, 2013

Riassunto

Practical Guide to Partnerships and LLCs (6th Edition), by Robert Ricketts and Larry Tunnell, discusses the complex issues involving partnership taxation with utmost clarity. It uses hundreds of illustrative examples, practice observations, helpful charts and insightful explanations to make even the most difficult concepts understandable. The book reflects the authors' penchant for communicating the pertinent facts in very direct language and creating a context for understanding the multifaceted issues and applying them to practice. This new edition fully reflects all the latest developments in this complex area. These include changes affecting: - partnership basis adjustments - transfers to partnerships of property with built-in losses - sale of an interest in a partnership with built-in loss property - disproportionate distributions from partnerships with built-in loss property - expensing and amortization of partnership organizational expenses - partnership treatment of the deduction for domestic production activities - recognition of cancellation-of-indebtedness income, and more.

Dettagli dell'edizione

• Editore: Cch Inc
• Data di pubblicazione: 2013
• Lingua: Inglese
• ISBN 10: 0808034790
• ISBN 13: 9780808034797
• Rilegatura: Copertina flessibile
• Numero edizione: 6
• Numero di pagine: 560
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile