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

  • ISBN13:


  • ISBN10:


  • Edition: 1st
  • Format: Paperback
  • Copyright: 2008-08-22
  • Publisher: West Academic
  • Purchase Benefits
  • Free Shipping On Orders Over $35!
    Your order must be $35 or more to qualify for free economy shipping. Bulk sales, PO's, Marketplace items, eBooks and apparel do not qualify for this offer.
  • Get Rewarded for Ordering Your Textbooks! Enroll Now
  • We Buy This Book Back!
    In-Store Credit: $4.20
    Check/Direct Deposit: $4.00
List Price: $32.00


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
Table of Contents provided by Ingram. All Rights Reserved.

Rewards Program

Write a Review