Table of Contents.

Description:

Seeing as partnerships can operate as either limited partnerships, limited liability companies or general partnerships, partnership taxation can get complicated. This textbook is perfect for anyone looking to further develop their understanding of partnership taxation.

Intermediate Partnerships covers:

• The difference between the three types of partnerships.
• Tax basis capital accounts.
• The tax rules regarding special tax allocations.
• The rules regarding guaranteed payments.
• Identifying a §754 election.

Product Details:

Level: Intermediate level

Author: NATP Staff

Publisher: NATP

Publication Date: 2016

Format: Print

Dimensions: 8.30 (w) x 10.75 (h)

Pricing:

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Corresponding CPE Courses:

Get the Electronic version of this book FREE when you purchase the corresponding course below.

Intermediate Partnerships Self-Study Course