| LDR | | 01503namuu2200265 a 4500 |
| 001 | | 000000714383 |
| 005 | | 20081118133406 |
| 008 | | 071024s2008 nju b 001 0 eng d |
| 010 | |
▼a 2007043998 |
| 020 | |
▼a 9781422417553(hardbound):
▼c US$115 |
| 040 | |
▼a DLC
▼c DLC
▼d 225009 |
| 043 | |
▼a n-us--- |
| 050 | 00 |
▼a KF6452
▼b .L498 2007 |
| 082 | 00 |
▼a 343.7305/2662
▼2 22 |
| 090 | |
▼a 343.73052662
▼b 008a |
| 093 | 0 |
▼a 1103679
▼x 법학 |
| 245 | 00 |
▼a Partnership taxation/
▼c Richard M. Lipton ... [et al.]. |
| 250 | |
▼a 2nd ed. |
| 260 | |
▼a Newark, NJ:
▼b LexisNexis Matthew Bender,
▼c 2008. |
| 300 | |
▼a xx, 324, 2, 14, 4,10 p;
▼c 26 cm. |
| 504 | |
▼a Includes bibliographical references and index. |
| 505 | 0 |
▼a 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. |
| 650 | 0 |
▼a Partnership
▼x Taxation
▼z United States. |
| 700 | 1 |
▼a Lipton, Richard M. |
| 990 | |
▼a 신정선
▼b 신정선 |