Logic of Subchapter K: A Conceptual Guide to Taxation of Partnerships (American Casebook Series)

Cunningham, Laura; Cunningham, Noel

ISBN 10: 0314199853 / ISBN 13: 9780314199850

Edité par West Academic Publishing, 2010

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Titre : Logic of Subchapter K: A Conceptual Guide to...

Éditeur : West Academic Publishing

Date d'édition : 2010

Reliure : Couverture souple

Etat : Acceptable

Edition : 4ème Édition

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Synopsis :

This product is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.