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The ninth edition of this leading casebook continues the long tradition of teaching the fundamentals of a highly complex subject through the use of clear and lively explanatory text, skillfully drafted problems, and a selective mix of original source materials to accompany the Code and regulations. Important highlights of the ninth edition include: Coverage of all significant developments since the last edition, including proposed regulations interpreting the 706 varying interest rule and defining ?interest in a limited partnership for purposes of the 469 passive loss limitations. A fresh perspective on choice of entity, including employment tax considerations for partners and LLC members. New author's text discussing series LLCs and partnership debt-for-equity exchanges. Revised text on special allocations under 704(b) with a new section on target allocations. An update on the partnership carried interest controversy and prospects for future legislation.