9781642428773-1642428779-Fundamentals of Partnership Taxation (University Casebook Series)

Fundamentals of Partnership Taxation (University Casebook Series)

ISBN-13: 9781642428773
ISBN-10: 1642428779
Edition: 11
Author: Brant Hellwig, Daniel Lathrope, Stephen Schwarz
Publication date: 2019
Publisher: Foundation Press
Format: Hardcover 595 pages
Category: Tax Law
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ISBN-13: 9781642428773
ISBN-10: 1642428779
Edition: 11
Author: Brant Hellwig, Daniel Lathrope, Stephen Schwarz
Publication date: 2019
Publisher: Foundation Press
Format: Hardcover 595 pages
Category: Tax Law

Summary

Fundamentals of Partnership Taxation (University Casebook Series) (ISBN-13: 9781642428773 and ISBN-10: 1642428779), written by authors Brant Hellwig, Daniel Lathrope, Stephen Schwarz, was published by Foundation Press in 2019. With an overall rating of 4.1 stars, it's a notable title among other Tax Law books. You can easily purchase or rent Fundamentals of Partnership Taxation (University Casebook Series) (Hardcover) from BooksRun, along with many other new and used Tax Law books and textbooks. And, if you're looking to sell your copy, our current buyback offer is $100.05.

Description

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.
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