Practical Guide to Partnerships and LLCs (3rd Edition)Topics and Contents |
| Tax Definition of Partnership Income |
| Selection of Taxable Years 's Accounting Methods |
| Partnership Interest Received For Contribution of Property |
| Receipt of a Partnership Interest In Exchange of Services |
| Transactions Between a Partner 's Partnership |
| Pre-Trade or Business Expenses |
| Amount of Partnership Taxable Income |
| Character 's Presentation of Partnership Taxable Income--The Passthrough Concept |
| Partners Take Into Account The Partnership's Income or Loss |
| Partner's Share of Partnership Debt |
| Amount 's Character of Seller's Gain or Loss: Basic Rules |
| Sales of Partnership Interest When The Partnership Holds Ordinary Income Property |
| Sale of a Partnership Interest--Effect On The Partnership |
| Partnership Distributions--The Tax Definition |
| Partnership Results--Proportionate Nonliquidating Distributions |
| Partnership Results--Liquidating Distributions |
| Partnership Results of Distributions To Partners |
| Disproportionate Distributions--Result To Partner 's Partnership When The
Partner's Share of Ordinary Income Assets Is Affected |
| Service Partnerships--Death or Retirement of a General Partner |
| Appendix |
| Case Table |
| Finding Lists |
| Index |