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

by Cunningham, Laura E.

• ISBN13: 9780314198945
• ISBN10: 0314198946
• Edition: 1st
• Format: Paperback
• Copyright: 2008-08-22
• Publisher: West Academic

Summary

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 & Acknowledgement	p. i
Choice of Entity	p. 1
Partnership Formation	p. 2
Partnership Operations	p. 5
Capital Accounts	p. 7
Substantial Economic Effect	p. 10
Allocation of Nonrecourse Deductions	p. 14
Contributions of Property	p. 16
Partnership Liabilities	p. 19
Partner/Partnership Transactions	p. 22
Sales of Partnership Interests	p. 25
Distributions: the Basics	p. 28
Optional Basis Adjustment	p. 31
Disproportionate Distributions	p. 34
Retirement and Death of Partners	p. 37
Disguised Sales and Exchanges	p. 41
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