Dmitriy Kustov on Subchapter K: In or Out? You Decide - Part 3 (PDF)
Select a format
Nowadays, it seems everything is a "partnership." We have "partners across the pond" on a geopolitical level, and business "partners" when there is a shared interest or collaboration even with no legal relationship. We refer to friends or loved ones as partners. Even to park on a hill in San Francisco, a split-second parking partnership is formed with other drivers hoping to avoid damage or worse. This EIA examines partnerships for tax purposes.
Dmitriy Kustov, CPA, EA, MS Tax (Golden Gate University) has more than 15 years of experience in tax return preparation and tax consulting. He runs a boutique San Francisco accounting firm specializing in various tax issues concerning small and medium size businesses.
Ask the LexisNexis experts - and get a complete answer based on today's law.
An authoritative analysis of important cases, codes, statutes, rulings, emerging issues or legal topics is available now - through LexisNexis Emerging Issues Analysis. The brain trust of LexisNexis authors - thousands of recognized authorities who develop the respected Matthew Bender®, Mealey's and Martindale-Hubbell® treatises and articles - produce this highly specific content. Each commentary covers an important case, code, statute, ruling or emerging issue such as subprime, nanotechnology, or climate change. More current and concentrated than treatises and more analytical than news, Emerging Issues Analysis bridges the information gap between the two, providing quick expert analysis of current developments in law.
Emerging Issues Analysis PDFs should be purchased individually or accessed through Lexis.com if you have a subscription.