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Book
xxvii, 263 p. ; 24 cm.
  • Choice of entity : what is a partnership for tax purposes?
  • Partnership formation : the basics
  • Partnership operations : the basics
  • Financial accounting and maintenance of capital accounts
  • Partnership allocations : substantial economic effect
  • The allocation of nonrecourse deductions
  • Contributions of property : Section 704(c) and Section 704(c) principles
  • Partnership liabilities
  • Transactions (other than sales) between a partnership and its partners
  • The sale of a partnership interest
  • Distributions : the basics
  • Optional basis adjustment : [Section] 734(b)
  • Disproportionate distributions
  • Retirement and death of a partner
  • Disguised sales and exchanges
  • The partnership anti-abuse rules.
Law Library (Crown)
LAW-1030-01