Understanding Partnership and LLC Taxation (Carolina Academic

Understanding Partnership and LLC Taxation (Carolina Academic Press Understanding)

The fourth edition updates the text to discuss important recent legislation, regulations and cases affecting partnerships. The new partnership audit, assessment and collection rules enacted by the Bipartisan Budget Act of 2015 are discussed as well as the associated tax planning. The update describes recent regulations governing bottom dollar payment obligations, disguised sales of property to or by a partnership, and new rules relating to taxation of foreign partners and partnerships.
Country USA
Brand Carolina Academic Press
Manufacturer Carolina Academic Pr
Binding Paperback
UnitCount 1
EANs 9781531000813
ReleaseDate 0000-00-00

Understanding Partnership and LLC Taxation (Carolina Academic Press Understanding)