Understanding Partnership and LLC Taxation, Third Edition, 2012

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ISBN: 9781422486573
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Based on his treatise Tax Planning for Partners, Partnerships, and LLCs, the author offers a comprehensive analysis of one of the most complex and confusing areas of the Internal Revenue Code. Using examples and computational illustrations, this Understanding treatise is designed for ease of use by law students. In addition to clear, to-the-point explanations of law, Understanding Partnership and LLC Taxation includes practice and planning notes plus extensive citation to relevant cases, statutes, and regulations, thereby making it also an excellent quick reference for practitioners. Among the topics covered are the tax consequences of:

•  Determining the business form to adopt;
•  Allocating income or loss among partners or LLC members;
•  Distributing property to a partner or LLC member;
•  Using family partnerships and LLCs; and
•  Selling or liquidating a partnership or LLC interest.

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Table of Contents

Chapter 1 Introduction to Taxation of Partnerships and Limited Liability Companies
Chapter 2 Tax Classification of Economic Relationships
Chapter 3 Tax Accounting For Partnerships And Limited Liability Companies
Chapter 4 Acquiring a Partnership or LLC Interest By Contribution
Chapter 5 Basis in Partnership/LLC Interest
Chapter 6 Distributive Shares
Chapter 7 Transactions Between Partners/Members and Partnership/LLC
Chapter 8 Distributing Partnership/LLC Property to Partners or Members
Chapter 9 Family Partnerships and Limited Liability Companies
Chapter 10 Liquidating Payments to a Retiring Partner/Member or a Decedent's Successor
Chapter 11 When a Partner or LLC Member Dies
Chapter 12 Selling or Exchanging a Partnership or LLC Interest
Chapter 13 Terminating a Partnership or LLC

Table of Cases
Table of Statutes
Table of Regulations
Table of Administrative Pronouncements
Index