Taxation and Business Planning for Partnerships and LLCs: 2017-2018 Client File (Supplements)

The materials in this Client File provide real-word problems, documents, and financials that direct the study of partnership taxation. They are an ideal accompaniment to partnership tax casebooks, especially the author’s own Taxation and Business Planning for Partnerships and LLCs. This first edition of the Client File includes memoranda and practice materials. It also includes recent developments that will not be in most casebooks. The Client File creates a practice setting that is ideal for studying issues that transactional tax attorneys’ clients face regularly.

Complete features include:

• 13 memoranda that introduce a client fact pattern, present questions relating to the fact pattern, and introduce the types of transactions that raise partnership tax questions
• Numerous documents that transactional tax attorneys encounter in practice and raise partnership tax questions, including multiple LLC agreements and loan documents
• Financial statements of an operating LLC and a real estate LLC
• Recent cases
• An in-depth demonstration of legal analysis that transactional tax attorneys commonly use and that is essential to analyzing the problems raised in the memoranda