The Resource Partnerships : allocation of liabilities, basis rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)

Partnerships : allocation of liabilities, basis rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)

Label
Partnerships : allocation of liabilities, basis rules
Title
Partnerships
Title remainder
allocation of liabilities, basis rules
Statement of responsibility
Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
"... analyzes the tax considerations relating to the determination of a partner's adjusted basis in his partnership interest, a partner's adjusted basis in distributed property and a partnership's adjusted basis in partnership property. These basis determinations are essential to the computation of the amount and timing of each partner's taxable income or loss."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1964-
http://library.link/vocab/creatorName
Starczewski, Lisa M.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 714-4th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
714-4th
http://library.link/vocab/subjectName
  • Partnership
  • Partnership
Label
Partnerships : allocation of liabilities, basis rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Determination of partner's initial basis in partnership interest -- Inclusion of partnership liabilities in partner's basis: Section 752 -- Adjustments to partner's initial basis -- Partner's basis in distributed property other than money: [section] 732 -- Determination of partnership's initial basis in its assets -- Special basis adjustment applicable to transfer of partnership interest -- section 743(b) -- Special basis adjustment applicable to distributions of partnership property -- [section] 734(b) -- Election to make adjustment -- [section] 754 -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397863
System details
Mode of access: World Wide Web
Label
Partnerships : allocation of liabilities, basis rules, Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC, Valley Forge, Pennsylvania)
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Determination of partner's initial basis in partnership interest -- Inclusion of partnership liabilities in partner's basis: Section 752 -- Adjustments to partner's initial basis -- Partner's basis in distributed property other than money: [section] 732 -- Determination of partnership's initial basis in its assets -- Special basis adjustment applicable to transfer of partnership interest -- section 743(b) -- Special basis adjustment applicable to distributions of partnership property -- [section] 734(b) -- Election to make adjustment -- [section] 754 -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397863
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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