Cunningham and Cunningham's The Logic of Subchapter K, A Conceptual Guide to the Taxation of Partnerships, 5th

Imprint
West Academic Publishing
ISBN-13
9781683284574
Primary Subject
Tax-Partnership
Format
eBook
Copyright
2017
Series
Coursebook
eBook - Lifetime digital access to the eBook, with the ability to highlight and take notes.

Description

This course book is designed to guide students through the conceptual framework of subchapter K. The material avoids neither the hard questions nor the conceptual difficulties, leaving students with a firm understanding of partnership taxation. Each chapter begins with a basic explanation of the relevant provisions and the roles that they play in the overall structure of subchapter K. It includes an increasingly detailed discussion of the specific rules, including multiple illustrative examples. Each chapter builds on the earlier chapters, leading the student through subchapter K. It is appropriate for J.D. or graduate-level law school courses on partnership taxation.