Practical Guide to Partnerships and LLCs (Fourth Edition)Topics and Contents |
| Tax Definition Of Partnership Income |
| Selection Of Taxable Years And Accounting Methods |
| Partnership Interest Received For Contribution Of Property |
| Receipt Of A Partnership Interest In Exchange Of Services |
| Transactions Between A Partner And Partnership |
| Pre-Trade Or Business Expenses |
| Amount Of Partnership Taxable Income |
| Character And 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 And 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 And 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 |