Fundamentals of Partnership Taxation (University Casebook Series) (Used)

Edition : 11th ed., 2019
Author(s) : Schwarz, Lathrope, Hellwig

Fundamentals of Partnership Taxation (University Casebook Series)
- ISBN: 9781642428773
- SKU: 95006
- Condition: New
- Format: Hardcover
$269.76

List Price: $281.00

Hurry! Only 1 left!
- This item ships within one business day.
Fundamentals of Partnership Taxation (University Casebook Series) (Used)
- ISBN: 9781642428773
- SKU: 95006U
- Condition: Used
- Format: Hardcover
$175.00

Hurry! Only 1 left!Used Book Quality?
- This item ships within one business day.

What condition are our used books in?

We offer only high‐quality used textbooks.

All of the used textbooks that we offer adhere to the following quality standards:

No more than 25% of the total pages in the book have writing or highlighting and existing writing and highlighting does not obscure text.
All bindings are intact, with no split bindings.

If you have any question about any used textbook for sale on our website, please call us at 1‐866‐808‐5635 (M‐F 10am‐4pm CST) and we may be able to inspect the books for you prior to purchase.

Fundamentals of Partnership Taxation (University Casebook Series) (Instant Digital Access Code Only)
- SKU: 95006E
- Format: Digital Access Code Only
$247.28

List Price: $281.00

Digital Product FAQs
- Instant Access!
Fundamentals of Partnership Taxation (University Casebook Series) (Rental)
- ISBN: 9781642428773
- SKU: 95006R
- Condition: New
- Format: Hardcover
$196.70

List Price: $281.00

Rental Due: 12/21/2024
Rental FAQs
- This item ships within one business day.

What is a Connected Casebook?

In an effort to offer more affordable, and powerful, law school textbook options to law students, Aspen Publishers/Wolters Kluwer Legal Education is now offering Connected Casebook versions of some of their textbook titles. With Connected Casebook versions, you get all of this:

A pristine, unused rental copy of the textbook (which must be returned by the end of your course semester), with no highlighting or writing restrictions,
Immediate, lifetime access to the digital copy of that edition of the textbook, and
Access to the Interactive Study Center where you can utilize outlining tools, self-assessment tools that will show you your strengths and weaknesses, and online study aids including curated excerpts and practice questions from leading study aids such as Examples & Explanations and Glannon Guides.

What is the benefit of a Connected Casebook?

With Connected Casebook titles, you really do get more for less! Connected Casebook items are discounted up to 25% off of the price of their respective non-Connected Casebook versions.

Want more info on Connected Casebook? Click here!

Description

The Eleventh Edition of this widely used casebook continues its long tradition of teaching the “fundamentals” of a highly complex subject with clear and engaging explanatory text, skillfully drafted problems, and a rich and well edited mix of original source materials to accompany the Code and regulations. This extensive revision discusses all significant developments since the last edition, including relevant provisions of the 2017 tax legislation known as the Tax Cuts and Jobs Act. Highlights of new material covered in the Eleventh Edition are:

The deduction under § 199A for 20% of qualified business income from a pass-through entity. The discussion incorporates the final regulations, and includes a new problem set.
The impact on choice of entity of the 21% corporate income tax rate, lower individual income tax rates, the 20% deduction for qualified business income, and other tax and business planning considerations.
The three-year long-term holding period required by § 1061 for capital gains allocable to service partners with carried interests.
Final, temporary and proposed regulations on partnership liabilities and the special treatment of bottom dollar payment obligations.
New limitations in § 461(l) on excess business losses.
Technical changes to Subchapter K, including the expanded definition of “substantial built-in loss” under § 743(b) and repeal of the technical termination rule in § 708.
S corporation developments, including the requirement to pay reasonable compensation to shareholder-employees for purposes of the § 199A qualified business income deduction.

Fundamentals of Partnership Taxation (University Casebook Series) (Used)

Related Products

Exam Pro on Partnership Taxation

Black Letter Series: Partnership Taxation

Examples & Explanations: Corporate Taxation

Understanding Series: Understanding Corporate Taxation