This Law In A Nutshell: Federal Income Taxation of Partners & Partnerships is a reliable source on the federal income taxation of partners and partnerships. The text contains an authoritative summary on the organization, tax accounting, allocations, distributions, and liabilities of a partnership. It also discusses subjects such as contributed property, partner-partnership transactions, transferring interests, and what happens when a partner retires.
Topics covered include:
 Organization of a Partnership;
Partnership Tax Accounting;
Partnership Allocations;
Contributed Property: Section 704c;
Partnership Liabilities;
Partner Partnership Transactions;
Transfers of Partnership Interests;
Partnership Distributions;
Death or Retirement of a Partner.
Table of Contents includes:
Introduction to Partnership Taxation;
Organization of a Partnership;
Partnership Tax Accounting;
Partnership Allocations;
Contributed Property: Section;
Partnership Liabilities;
Partner–Partnership Transactions;
Transfers of Partnership Interests;
Partnership Distributions;
Death or Retirement of a Partner.
Don't let their small size fool you: West's Law in a Nutshell series represents the depth and breadth of the law in over a hundred different areas. Nutshells have a loyal following who swear by their succinct and easy to understand treatment of the law, and this particular title is a great illustration that learning the law doesn't have to be dry and confusing. |
