Learning the Logic of Subchapter K : Problems and Assignments for a Course in the Taxation of Partnerships

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  • Edition: 1st
  • Format: Paperback
  • Copyright: 8/22/2008
  • Publisher: West Academic

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The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partners and Partnerships, is one of the most popular resources for students and practitioners trying to decipher the intricacies of partnership tax. With Learning the Logic of Subchapter K, the authors make available a complete set of problems for use in the classroom. Each problem contains assignments to the text as well as the Code and Regulations, and suggested additional reading.

Table of Contents

Preface & Acknowledgementp. i
Choice of Entityp. 1
Partnership Formationp. 2
Partnership Operationsp. 5
Capital Accountsp. 7
Substantial Economic Effectp. 10
Allocation of Nonrecourse Deductionsp. 14
Contributions of Propertyp. 16
Partnership Liabilitiesp. 19
Partner/Partnership Transactionsp. 22
Sales of Partnership Interestsp. 25
Distributions: the Basicsp. 28
Optional Basis Adjustmentp. 31
Disproportionate Distributionsp. 34
Retirement and Death of Partnersp. 37
Disguised Sales and Exchangesp. 41
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