Coverart for item
The Resource The logic of subchapter K : a conceptual guide to the taxation of partnerships, Laura E. Cunningham (Professor of Law, Benjamin N. Cardozo School of Law), Noël B. Cunningham (Professor of Law, New York University School of Law)

The logic of subchapter K : a conceptual guide to the taxation of partnerships, Laura E. Cunningham (Professor of Law, Benjamin N. Cardozo School of Law), Noël B. Cunningham (Professor of Law, New York University School of Law)

Label
The logic of subchapter K : a conceptual guide to the taxation of partnerships
Title
The logic of subchapter K
Title remainder
a conceptual guide to the taxation of partnerships
Statement of responsibility
Laura E. Cunningham (Professor of Law, Benjamin N. Cardozo School of Law), Noël B. Cunningham (Professor of Law, New York University School of Law)
Creator
Contributor
Author
Subject
Genre
Language
eng
Member of
Has edition
Cataloging source
YDX
http://library.link/vocab/creatorDate
1955-
http://library.link/vocab/creatorName
Cunningham, Laura E.
Index
index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1944-
http://library.link/vocab/relatedWorkOrContributorName
Cunningham, Noël B.
Series statement
American casebook series
http://library.link/vocab/subjectName
  • Partnership
  • Partnership
  • United States
Label
The logic of subchapter K : a conceptual guide to the taxation of partnerships, Laura E. Cunningham (Professor of Law, Benjamin N. Cardozo School of Law), Noël B. Cunningham (Professor of Law, New York University School of Law)
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Transactions (other than sales) between a partnership and its partners
  • The sale of a partnership interest
  • Distributions : the basics
  • Optional basis adjustment : § 734(b)
  • Disproportionate distributions
  • Retirement and death of a partner
  • Disguised sales and exchanges
  • The partnership anti-abuse rules
  • Choice of entity : what is a partnership for tax purposes?
  • Partnership formation : the basics
  • Partnership operations : the basics
  • Financial accounting and maintenance of capital accounts
  • Partnership allocations : substantial economic effect
  • The allocation of nonrecourse deductions
  • Contributions of property : Section 704(c) and Section 704(c) principles
  • Partnership liabilities
Dimensions
24 cm.
Edition
Fifth edition.
Extent
xxv, 331 pages
Isbn
9781634604727
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)963360199
Label
The logic of subchapter K : a conceptual guide to the taxation of partnerships, Laura E. Cunningham (Professor of Law, Benjamin N. Cardozo School of Law), Noël B. Cunningham (Professor of Law, New York University School of Law)
Publication
Copyright
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Transactions (other than sales) between a partnership and its partners
  • The sale of a partnership interest
  • Distributions : the basics
  • Optional basis adjustment : § 734(b)
  • Disproportionate distributions
  • Retirement and death of a partner
  • Disguised sales and exchanges
  • The partnership anti-abuse rules
  • Choice of entity : what is a partnership for tax purposes?
  • Partnership formation : the basics
  • Partnership operations : the basics
  • Financial accounting and maintenance of capital accounts
  • Partnership allocations : substantial economic effect
  • The allocation of nonrecourse deductions
  • Contributions of property : Section 704(c) and Section 704(c) principles
  • Partnership liabilities
Dimensions
24 cm.
Edition
Fifth edition.
Extent
xxv, 331 pages
Isbn
9781634604727
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)963360199

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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