충남대학교 외국학술지지원센터

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Partnership taxation

상세정보
자료유형	단행본
개인저자	Lipton, Richard M.
서명/저자사항	Partnership taxation/Richard M. Lipton ... [et al.].
판사항	2nd ed.
발행사항	Newark, NJ: LexisNexis Matthew Bender, 2008.
형태사항	xx, 324, 2, 14, 4,10 p; 26 cm.
딸림자료
ISBN	9781422417553(hardbound)
서지주기	Includes bibliographical references and index.
내용주기	Defining partnerships and partners for tax purposes -- Formation of the partnership -- Outside basis and allocation of liabilities -- Operation of the partnership: calculation of partnership taxable income -- Operation of a partnership: allocation of partnership income and losses -- Dispositions of partnership interests -- Partnership distributions -- Transactions between partner and partnership: issuance of a partnership interest for services -- Business combinations: partnership mergers and divisions -- Partnership options -- I.R.C.: intangibles amortization -- Foreign partnerships, foreign partners and partnerships with tax-exempt entities -- Anti-abuse provisions.
일반주제명	Partnership -- Taxation -- United States.
언어	영어