The Logic of Subchapter K
The Logic of Subchapter K

Author: Laura E. Cunningham

Publisher: West Academic Publishing

Published: 2006

Total Pages: 292

ISBN-13:

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The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions, and the roles that they play in the overall structure of Subchapter K. Includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through Subchapter K's seamless web. For J.D. or graduate-level law school courses on partnership taxation.

Learning the Logic of Subchapter K
Learning the Logic of Subchapter K

Author: Laura E. Cunningham

Publisher: West Academic Publishing

Published: 2008

Total Pages: 0

ISBN-13: 9780314198945

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This product provides a complete set of partnership taxation problems for use in the classroom. Each problem contains assignments related to the text as well as the Code and regulations, and suggested additional reading.

Mastering Partnership Taxation
Mastering Partnership Taxation

Author: Stuart Lazar

Publisher:

Published: 2013

Total Pages: 0

ISBN-13: 9781594608650

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Mastering Partnership Taxation guides students through the complex tax rules affecting partnerships and their partners. The discussion of each topic is designed to provide a basic understanding of the rules of Subchapter K of the Internal Revenue Code. It is specifically designed for students taking a class in partnership tax. Each chapter begins with a roadmap to introduce the material to be presented and ends with checkpoints that summarize the information covered. Mastering Partnership Taxation takes students through the entire life cycle of a partnership, beginning with partnership formations and ending with partnership liquidations and partnership mergers. The topics covered include: the entity v. aggregate theories of taxation; the "check the box" regulations; a comparison of partnerships to corporations and S corporations; the consequences of partner contributions to a partnership; transfers of compensatory partnership interests; an introduction to partnership accounting; an introduction to partnership debt; allocations of partnership income; partnership distributions; transactions between partnerships and their partners; and dispositions of partnership interests.

Taxation of Partnerships and Limited Liability Companies Taxed as Partnerships
Taxation of Partnerships and Limited Liability Companies Taxed as Partnerships

Author: J. Martin Burke

Publisher:

Published: 2016

Total Pages: 0

ISBN-13: 9781422417089

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This book tracks from formation to liquidation the life of a partnership or a limited liability company taxed as a partnership. Designed specifically for law students who have completed a basic individual income tax course, the casebook addresses the fundamental principles, Code and Regulation provisions, cases and administrative rulings governing taxation pursuant to Subchapter K. With the exception of the introduction, every chapter begins with a set of problems, a Code and Regulation assignment, a vocabulary list, and measurable learning objectives.

Fundamentals of Business Enterprise Taxation
Fundamentals of Business Enterprise Taxation

Author: Stephen Schwarz

Publisher: Foundation Press

Published: 2012

Total Pages: 0

ISBN-13: 9781609300654

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The fifth edition of this comprehensive casebook teaches the fundamentals of business enterprise taxation with clear and concise explanatory text, skillfully drafted problems, and a rich mix of original source materials. Highlights cover all significant developments since the last edition, including: The impact of changing tax rates Final and proposed regulations under Subchapters C and K Full text of a 2008 published ruling on application of the step transaction doctrine to multi-step acquisitions Codification of the economic substance doctrine, the accompanying strict liability penalty, and their implications for transactional planning A fresh perspective on choice of entity and an update on the "carried interest" controversy

The Logic of the Transfer Taxes
The Logic of the Transfer Taxes

Author: Laura Cunningham

Publisher: West Academic Publishing

Published: 2020-12-29

Total Pages: 253

ISBN-13: 9781647081133

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The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers offers a broad survey of the federal transfer tax system. It thoroughly covers all of the fundamental rules of the gift, estate and generation skipping transfer taxes and provides numerous illustrative examples. It also offers a glimpse of some popular tax planning techniques, including FLPs, GRATS and IDGT'S, and the Special Valuation Rules of Chapter 14. It is appropriate for use as a coursebook for a two or three credit JD or LLM course, or as a reference for newcomers to the area. The Second Edition incorporates changes to the law made by the Tax Cuts and Jobs Act of 2017.