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Fundamentals of Partnership Taxation Stephen Schwarz

Fundamentals of Partnership Taxation By Stephen Schwarz

Fundamentals of Partnership Taxation by Stephen Schwarz


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Condition - Good
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Summary

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, skilfully drafted problems, and a rich and well edited mix of original source materials to accompany the Code and regulations.

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Fundamentals of Partnership Taxation Summary

Fundamentals of Partnership Taxation by Stephen Schwarz

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.

Additional information

CIN1642428779G
9781642428773
1642428779
Fundamentals of Partnership Taxation by Stephen Schwarz
Used - Good
Hardback
West Academic Publishing
20190630
595
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in good condition, but if you are not entirely satisfied please get in touch with us

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