Partnership Taxation

Häftad, Engelska, 2019

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Addresses issues regarding the formation, operation, and liquidation of entities taxed as partnerships. In particular, the book covers topics such as contributing property and services to a partnership, determining a partner's tax basis in the partnership, selecting a partnership's taxable year, computing a partnership's taxable income, and more.

Produktinformation

Utgivningsdatum2019-03-22
FormatHäftad
SpråkEngelska
Antal sidor277
Upplaga3
FörlagKendall/Hunt Publishing Co ,U.S.
ISBN9781524985806

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About the AuthorPART I PARTNERSHIP FORMATIONChapter 1 Selecting a Business Entity A. Sole ProprietorshipB. General PartnershipC. Limited PartnershipD. Limited Liability PartnershipE. Limited Liability Limited PartnershipF. Limited Liability CompanyG. CorporationH. Tax Treatment of Business Entities under the Check-the-Box RegulationsI. Qualified Joint Ventures between Married PersonsJ. Obtaining an Employer Identification Number (EIN)Chapter 2 Transfer of Property to a Partnership A. Nonrecognition of Gain or LossB. Partner's Initial Tax Basis in Partnership InterestC. Partner's Holding Period in Partnership InterestD. Partnership's Initial Tax Basis in Partnership AssetsE. Special Rules Relating to Character of Property ContributedF. Partnership's Holding Period in Partnership AssetsG. A Partner's Capital AccountH. Contribution of Depreciable AssetsI. Exception to Nonrecognition: "Investment Companies"J. Partnership Formation ExampleChapter 3 Transfer of Services to a Partnership A. Performing Services in Return for Property in GeneralB. Performing Services in Return for an Interestin the Partnership1 . Tax Treatment to the Partner2 . Tax Treatment to the Partnership3 . ExamplesC. Special Rule Relating to Substantially Nonvested Profits Interests Received by a Partner in Return for the Performance of ServicesChapter 4 Other Partnership Formation Issues A. Taxable YearB. Method of AccountingC. Costs Related to Partnership FormationD. Electing Out of Subchapter KPART II PARTNERSHIP OPERATIONS Chapter 5 Ordinary Business Income and Loss, Separately Stated Items, and Adjustments to Outside Basis A. Pass-Through Nature of a PartnershipB. Partnership Ordinary Business IncomeC. Separately Stated ItemsD. Nature of Partnership Reporting (IRS Form 1065)E. Adjustments to a Partner's Outside Basis Due to Partnership Operations (Excluding Liabilities)F. ExampleG. Adjustments to a Partner's Outside Basis Due to Partnership LiabilitiesH. Partnership Interest Created by GiftChapter 6 Limitations on Partnership Losses Deductible by Partners A. Outside Basis LimitationB. At-Risk Loss LimitationC. Passive Loss LimitationChapter 7 Guaranteed Payments and Other Nondistribution Transactions between Partners and the Partnership A. Guaranteed PaymentsB. Other Nondistribution Transactions between Partners and the PartnershipChapter 8 Allocations Attributable to Built-in Gain or Loss Property A. General Rule Relating to Allocation of Profits and LossesB. Regulatory Allocations Applicable to Pre-contribution Gain or LossC. ExampleChapter 9 Special Allocations, Substantial Economic Effect, and Nonrecourse Deductions A. General Rule Relating to Allocation of Profits and LossesB. Substantial Economic EffectC. Evolution of "Targeted" AllocationsD. Nonrecourse DeductionsPART III DISTRIBUTIONS FROM A PARTNERSHIP TO A PARTNERChapter 10 Nonliquidating and Liquidating Distributions A. Nonliquidating DistributionsB. Liquidating DistributionsC. Death or Retirement of a PartnerChapter 11 Disproportionate Distributions, Disguised Sales, and Other Distribution Issues A. Disproportionate DistributionsB. Disguised SalesC. Distributions of Contributed PropertyD. Optional Basis Adjustments to Partnership Assets (Section 754 Election)PART IV SALE OF A PARTNERSHIP INTEREST AND PARTNERSHIP TERMINATIONSChapter 12 Sale of a Partnership Interest A. Gain or Loss RecognitionB. Exception for "Hot" AssetsC. Buyer's Initial Outside BasisD. Optional Basis Adjustment to Partnership Assets (Section 754 Election)Chapter 13 Partnership Terminations, Mergers, and Divisions A. Partnership Terminations in GeneralB. Partnership MergersC. Partnership DivisionsPART V Miscellaneous Partnership Tax Topics Chapter 14 Miscellaneous Partnership Tax Topics A. Carried InterestsB. Reportable Transactions and Material AdvisorsC. Anti-abuse RulesD. Qualified Business Income DeductionIndex