2024 Federal Taxation of Partnerships and Partners V1 THOMSON REUTERS CHECKPOINT

Description: 2024 Federal Taxation of Partnerships and Partners 5th edition (Volume 1 only by WGL CHECKPOINT THOMSON REUTERS by Gary R. Huffman , James P. Whitmire , Robert L. Whitmire , William S. McKee , William F. Nelson MARCH 2024 5th edition! Volume 1 only (Volume 2 is not included) Since this volume is half of a full set, the price has been reduced accordingly Volume 1 includes the first 12 chapters (Chapters (13-26) are in Volume 2, which is not included) This is the most recent softcover 5th edition (the binder version is now discontinued) This book has 12 chapters (1244 pages) as detailed below:Part I General ConceptsChapter 1: An Overview of Subchapter KChapter 2: Selection of the Form of Business OrganizationChapter 3: Defining “Partnerships” and “Partners” for Tax PurposesPart II Acquisitions of Partnership InterestsChapter 4: Receipt of a Partnership Interest in Exchange for a Contribution of PropertyChapter 5: Transfer of a Partnership Interest in Exchange for ServicesPart III Basis of a Partner's Partnership Interest and the Impact of Partnership LiabilitiesChapter 6: Determining the Basis of a Partner's Partnership InterestChapter 7: Basis Consequences of Partnership LiabilitiesChapter 8: Determining a Partner's Share of Partnership Liabilities for Basis PurposesPart IV Tax Aspects of Partnership Operations; Audit and Litigation; and Distributive Share RulesChapter 9: Tax Accounting for Partnership OperationsChapter 10: TEFRA Partnership Audit and Litigation RulesChapter 10A: Centralized Partnership Audit RegimeChapter 11: Determining the Partners' Distributive SharesChapter 12: Distributive Share Allocations in Connection With Shifts in the Partners' Interests Authored by renowned expert practitioners in the field of partnership taxation and planning, Federal Taxation of Partnerships and Partners, Fifth Edition, is the source for clear, accurate, and comprehensive analysis of the rules governing U.S. income taxation of transactions involving partners and partnerships.Cited and relied upon by the federal courts in more than 70 decisions and the IRS in more than 40 rulings, this Treatise provides:The most up-to-date, comprehensive coverage of the tax rules applicable to partnerships and their partners (and to limited liability companies and their members)Strategic advice on how to apply these rules to achieve the best tax resultsIn-depth explanations of the partnership tax rules along with sophisticated planning strategies, all organized in a transactional format that tracks the various stages of partnership activities through the partnership life cycle (formation, operations, mergers, and liquidations)Numerous examples and illustrations that apply extremely complex tax rules to real life situationsFrequent supplementation that arms subscribers with the most current guidance and innovative strategies in the partnership tax area

Price: 249 USD

Location: Fort Lauderdale, Florida

End Time: 2024-09-19T21:02:16.000Z

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