Understanding partnership and LLC taxation /
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Main Authors: | |
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Published: |
LexisNexis,
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Publisher Address: | New Providence, NJ : |
Publication Dates: | [2012] |
Literature type: | Book |
Language: | English |
Edition: | Third edition. |
Series: |
The Understanding series
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Subjects: | |
Carrier Form: | xxi, 593, [50] pages ; 25 cm. |
Bibliography: | Includes bibliographical references and index. |
ISBN: |
9781422490914 1422490912 9781422486573 1422486575 |
Index Number: | KF6452 |
CLC: | D971.222 |
Call Number: | D971.222/F911/3rd ed. |
Contents: | Introduction to taxation of partnerships and limited liability companies -- Tax classification of economic relationships -- Tax accounting for partnerships and limited liability companies -- Acquiring a partnership or LLC interest by contribution -- Basis in partnership/LLC interest -- Distributive shares -- Transactions between partners/members and partnership/LLC -- Distributing partnership/LLC property to partners or members -- Family partnerships and limited liability companies -- Liquidating payments to a retiring partner/member or a decedent's successor -- When a partner or LLC member |