书目详细信息
： Partnership taxation :
书目信息 机读格式(MARC)
| ISBN： | 9781594605116 (hbk.) |
|---|---|
| ISBN： | 1594605114 |
| 编目源： | DLC DLC YDX YDXCP BTCTA ONS DLC |
| 地理区域代码： | n-us--- |
| 个人名称： | Larson, Joni. |
| 题名： | Partnership taxation : an application approach / Joni Larson. |
| 索书号： | D971.222/L333E |
| 出版发行项： | Durham, N.C. : Carolina Academic Press, c2010. |
| 载体形态： | xiv, 448 p. : ill. ; 26 cm. |
| 一般附注： | Includes index. |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | Introduction -- Deferral of gain or loss -- Basis and holding period -- The balance sheet -- Receipt of partnership interest for services -- Recourse liabilities -- Non-recourse liabilities -- Partnership taxable year -- Computation of taxable income -- Start-up costs -- Allocation of partnership items -- Varying interests in the partnership -- Limitation on losses -- At risk and passive activity loss limitation -- Special allocation of recourse deductions -- Special allocation of non-recourse deductions -- Allocations of depreciation from property contributed to the partnership by a partner -- Allocations related to the sale of contributed property -- Recourse liabilities -- Non-recourse liabilities -- Tax consequences to transferring partner -- Tax consequences to buying partner -- Non-liquidating distributions of cash and/or property -- Partnership election -- Disproportionate distributions -- Mixing bowl transaction : distribution of previously contributed property -- Mixing bowl transaction : distribution of other property to partner who contributed appreciated property -- Liquidating distributions -- Transactions in capacity other than as partner -- Guaranteed payments -- Reorganization -- Termination of a partnership -- Check the box regulations -- Family partnerships -- Election out of subchapter K -- Anti-abuse regulations -- TEFRA. |