By George K. Yin,Karen C. Burke
- Completely-up-to date in organizational constitution and textual content to totally combine present advancements on the subject of partnership liabilities, transfers of compensatory partnership pursuits, crucial foundation changes, the look-through method of revenues of partnership pursuits, and the partnership anti-abuse ideas.
- contains increased dialogue of the industrial substance doctrine, objective allocations, sequence entities, definition of a constrained companion curiosity, the hot tax on web funding source of revenue, disguised revenues, and debt-equity exchanges; additionally contains fresh protect situations, an outline of the TEFRA partnership audit ideas, and legislative alterations made in January 2013.
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Partnership Taxation (Aspen Casebook Series) by George K. Yin,Karen C. Burke
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