The Resource Partnerships--current and liquidating distributions ; death or retirement of a partner, by Elliott Manning

Partnerships--current and liquidating distributions ; death or retirement of a partner, by Elliott Manning

Label
Partnerships--current and liquidating distributions ; death or retirement of a partner
Title
Partnerships--current and liquidating distributions ; death or retirement of a partner
Statement of responsibility
by Elliott Manning
Creator
Contributor
Subject
Language
eng
Summary
" ... provides a detailed discussion of the tax consequences of distributions by partnerships to partners, including those arising from distributions of a partner's share of the results of partnership operations, and other distributions by the partnership that do not result in termination of the distributee's interest in the partnership even though accompanied by a change in the distributee's and remaining partners' shares of capital or profits and losses, whether in money or propert --all called current distributions--and distributions of money or property on the withdrawal of a partner whether on death or withdrawal--called liquidating distributions. Liquidating distributions may be accompanied by other retirement payments that do not represent consideration for the withdrawing partner's interest in partnership property, and may be deferred compensation, or other claims against past or future partnership income. When the withdrawal is a result of death, there may be other collateral income and transfer tax consequences. Distributions, usually liquidating distributions, are important components of major partnership restructurings, including divisions, mergers, incorporations, and changes in legal form."
Member of
Additional physical form
Also issued in print
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Manning, Elliott
Entry convention
integrated entry
Former title
Partnership distributions--death or retirement of a partner
LC call number
KF6289.A1
LC item number
T35 no. 811-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Estates, gifts, and trusts portfolios
Series volume
811-2nd
http://library.link/vocab/subjectName
Partnership
Label
Partnerships--current and liquidating distributions ; death or retirement of a partner, by Elliott Manning
Instantiates
Publication
Note
  • Title from title screen (viewed Aug. 14, 2009)
  • [Revises and supersedes 811 T.M., Partnership distributions--death or retirement of a partner / Cheryl Kemp and Kevin N. Kemp]
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 -- Partnership distributions--in general -- Current distributions -- Liquidating distributions -- Withdrawal payments--[section] 736 -- Working papers
Dimensions
unknown
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)60406159
System details
Mode of access: World Wide Web
Label
Partnerships--current and liquidating distributions ; death or retirement of a partner, by Elliott Manning
Publication
Note
  • Title from title screen (viewed Aug. 14, 2009)
  • [Revises and supersedes 811 T.M., Partnership distributions--death or retirement of a partner / Cheryl Kemp and Kevin N. Kemp]
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 -- Partnership distributions--in general -- Current distributions -- Liquidating distributions -- Withdrawal payments--[section] 736 -- Working papers
Dimensions
unknown
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)60406159
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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