Partnership taxation - Yin, George K.; Burke, Karen C. 1951-. (New York Aspen Publishers, 2009)
Introduction to partnership tax -- The passthrough system -- Introduction to partnership accounting -- Partnership allocations : general rules -- Partnership allocations : nonrecourse deductions -- Partnership allocations : special anti-income shifting rules -- Sales of partnership interests -- Property contributions and distributions -- Recharacterizing contributions, distributions, and sales -- Compensating partners for services or the use of property -- Termination of partnership interests and partnerships -- The partnership anti-abuse regulation.
Includes index.
Keywords: Partnership -- Taxation -- United States