자료유형 | 단행본 |
---|---|
서명/저자사항 | Partnership taxation/ by Richard M. Lipton ... [et al.]. |
개인저자 | Lipton, Richard. Carman, Paul Fassler, Charles Schwidetzky, Walter D. |
판사항 | 2nd ed. |
발행사항 | Newark, NJ: LexisNexis Matthew Bender, 2007. |
형태사항 | xix, 324 p.; 26 cm. |
ISBN | 9781422417553 (hardbound): |
일반주기 |
joint authors: Paul Carman, Charles Fassler, Walter D. Schwidetzky.
|
서지주기 | Includes bibliographical references and index. |
내용주기 | Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership: calculation of partnership taxable income -- Operation of a partnership: allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership: issuance of a partnership interest for services -- Business combinations: partnership mergers and divisions -- Partnership options -- I.R.C.: intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions. |
일반주제명 | Partnership -- Taxation -- United States. |
분류기호(DDC) | 343.73052662 |
언어 | 영어 |
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