Fundamentals of Partnership Taxation 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Lind, Stephen A./ Schwarz, Stephen/ Lathrope, Daniel J./ Rosenberg, Joshua D. 作者

Foundation Press

译者

2008 出版日期

537 页数

1309.00元价格

Hardcover

丛书系列

9781599413877 图书编码

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Fundamentals of Partnership Taxation 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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Fundamentals of Partnership Taxation 在线电子书图书描述

The Eighth Edition of this leading casebook continues the tradition of teaching the fundamentals of a highly complex subject through the use of clear and concise explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. It incorporates all new developments and refines or eliminates some materials from earlier editions that have become less relevant to contemporary practice. Important highlights include: Full coverage, with examples and revised problems, of all significant amendments to Subchapter K made by the American Jobs Creation Act of 2004, with particular emphasis on new statutory rules to prevent transfers and duplication of partnership losses. A chapter on S corporations, reflecting the more permissive eligibility requirements and other new statutory rules. Discussion of the impact of recent tax legislation on choice of business entity, including analysis of I.R.S. data on current trends. A recent published ruling on partnership mergers and terminations and summaries of other new partnership tax cases and rulings. Explanations of the policies underlying the statutory rules as well as the technical details.

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