Partnership taxation : an application approach
Joni Larson, Professor of Law, Thomas Cooley Law School
| Year of publication: |
c 2013 ; 2. ed.
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|---|---|
| Authors: | Larson, Joni |
| Publisher: |
Durham, NC : Carolina Academic Press |
| Subject: | Partnerschaftsgesellschaft | Professional partnership | Unternehmensbesteuerung | Corporate taxation | USA | United States |
| Description of contents: | Table of Contents [gbv.de] |
| Extent: | XIV, 454 S. graph. Darst. 26 cm |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Includes index Deferral of gain or loss -- Basis and holding period -- The balance Sheet -- receipt of partnership interest for services -- recourse liabilities -- Non-recourse liabilities -- Partnership taxable year -- Computation of taxable income -- Start-up costs -- Allocation of partnership items -- Varying intersts in the partnership -- Limitation on losses -- At risk and passive activity loss limitation -- Allocation of recourse deductions -- Allocation of non-recourse deductions -- Allocations of depreciation from property contributed to the partnership by a |
| ISBN: | 1-61163-272-2 ; 978-1-61163-272-9 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009762534